The most important thing to know is that your response to the Letter 226J is due, generally, 30 days from the date of the letter. Time is of the essence.
Employers are asking "If I didn't file for 2015, 2016, or 2017, should I even bother?" Our response is "It is better to file late, than not to file at all!"
The penalties for not distributing and/or filing correct returns could be astronomical. The penalties per return and the calendar max...