I used Turbo Tax in 2011 to do my 2010 taxes.
Turbo Tax, showed that I was getting a refund of $26.00.

The Turbo Tax fee was going to cost $50.00 to file.

So, I didn't file my 2010 taxes.

Today, I got a letter from the IRS stating that "You didn't file a 1040 form tax return" for 2010, and that "If you are required to file a tax return for 2010, please do so immediately".

I had been told that if I didn't owe any money ... I didn't have to file.

Whether that info was correct or incorrect ... what do I do now?

The letter has an area that says "If you don't think you have to file a tax return for 2010" ... "Explain why you don't think you're required to file a tax return for 2010".

Any advice would be greatly appreciated.

tax lien