how long can one wait before reporting his personal income tax to IRS?

Some pple say you can file your income tax once in three years, I don't think this is true if you owe IRS. Anyone please?

Public Comments

1. the longes time is two yers.
2. If you owe it is due on April 15th, unless you get an extension. You claim a refund for up to 3 years, but if you don't pay every year, you can face fines.
3. You are supposed to file your taxes every year, on or before the filing deadline, including extensions. You can file anytime after that as well, but the return will not be considered on time. If you owe any tax, it is due by April 15th, regardless of whether or not you have an extension. The extension is on time to file, not time to pay. If you have not filed past returns, you can still file them now, as long as the IRS has not prepared a return for you for that year. If they have, and it's been less than 3 years, you can file an amended return.
4. the deadline for filing 1040 return for 2005 income is April 17, 2006.
5. You can file every three years,that is,if you are due a refund for each year,otherwise,if you think you owe for each year,when you do go to file you will owe penalties and interest.