[TaxQuestion]

I've played poker semi professionally for the past 5 years.. Yesterday I received a large notice from the IRS detailing that I owe them $60,000 from the year of 2001 only. I have no idea how they came up w/ this amount, seeing as how I haven't filed a tax report of any kind. I have nowhere near enough to my name to pay this off as I have lost/spent tons on my many vices, and I also fear there may be more charges coming now from the years of 2002-2004. Does anyone know what the best possible option is to deal w/ this?

People have recommended the following to me:

1) Declare bankruptcy, I'm unsure if this works though. Some things that I've read say yes, some say no. Does anyone know?

2) Attempt to make a deal w/ the IRS. What kind of deals does the IRS make? Am I able to bargain down the amount I will pay, or perhaps make a small monthly payment?

3) Flee to Canada. Is it at all possible to get out of this by moving to Canada? How do tax laws work for internet poker? Do you pay taxes where you live, or where you are a citizen?

If anyone has any answers to these questions, or any suggestions of any kind I'd GREATLY appreciate it.

Thanks.