Interesting article in this month’s ABA Journal:  Taxing Consequences:  The Costs Add Up Fast for Individuals Who Fail to File or Pay, by Samuel L. Braunstein & Carol F. Burger:

Perhaps the best explanation for tax delinquency is human nature. Put yourself in the place of a taxpayer facing an all-too-common dilemma, and fast-forward to, say, April 10. You (Mr. or Ms. Taxpayer) are broke. You realize the deadline for filing your income tax return is fast approaching, but you also know your withholding won’t cover the amount of tax you owe. You have a sneaking suspicion that ignoring the deadline isn’t such a great idea, but you wishfully reason that if you just let it pass, somehow your problems will solve themselves. Accounting for human nature, it’s no surprise that many individuals employ an avoidance strategy to deal with their tax problems. But it’s not much of a solution.