I would file your return as soon as possible. If there is no tax due, there will be no penalties or interest. If you had no income or not enough to file, you do not need to file nor do you need to write a letter.
You should contact an accountant or attorney and send an amended return for last year. They won't take hardship letters. They will accept tax returns filed late with all related penalties paid.
You certainly should. Best if you send it with your tax return and any tax currently due. They may be more inclined to not charge you late fees and penalties if your willing to pay the tax owed.
The first thing to do is to prepare the tax return for the year that has not been filed. Find out if you have a refund coming to you or if you owe taxes. If you are due a refund you are in much better shape with the IRS. If you owe money, be prepared to pay a penalty.
