Dear Customer (name blocked for privacy) -
You would file the older returns as if they were being filed timely. However, if you have refunds coming, you will only receive them from the prior three to four years. I have provided links to both IRS and Alabama tax forms for prior years.
http://www.irs.gov/formspubs/article/0,,id=98339,00.html
http://www.ador.state.al.us/incometax/2007itforms.html
Hope this helps.
Steve
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