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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-037.htm#en_us_publink24811vd0e97727

Past Due Returns(p92)

rule
If you or someone you know needs to file past due tax returns, use Tax Topic 153 or go to www.irs.gov/individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 instructions. For example, if you are filing a 2012 return in 2016, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.