I have been doing taxes for over 20 years so I know I'm exempt from the statement. Handcoc, are you his huckleberry?
OP, if you can get hubby to resolve this, first you need to determine if he has all the records. Usually people do not. Consulting a local tax professional is great if you have records. If you do not have records, you are in a gray area. Hubby may or may not owe. My opinion would be for hubby to file 2010 if he has records or 2011 if not and wait for the fall out. At that point, you may receive a demand letter from a taxing entity. Without records, your best bet is to pay assessment and walk away. You can file for a payment plan or possibly special hardship consideration, if there are extenuating circumstances at that point. Paying thousands to one of those "we'll fix your back taxes" companies is a waste. After they get the initial few thousand from you, they will send you a paper requesting the tax records you do not have. They will assess you "delay fees", for not submitting this paperwork timely.