The "Have you ever not filed taxes" question

[elmcitymaven 9,712]

I can't actually believe I'm typing this, but my ex-husband is FINALLY ready to file for naturalization after 9 years in the US. (The recent immigration changes and proposals have put a little fire under his posterior.) Our aim is to get the N-400 in the mail on February 15th. I've agreed to be the point man for guiding him through the process, so I'll probably be asking lots of questions over the coming months on his behalf. For the avoidance of doubt, the ex and I are still good friends, and I am very supportive of his citizenship, not least because it will release me (and my joint sponsor mother, who probably still wants to put a hole in his head, 6+ years later) from the I-864.

 

Anyway, I was going over the N-400 today, and have a question which I've tried to research a little here on VJ. Our situation is that in the aftermath of our split, we were both in pretty bad places emotionally, and we ended up not filing taxes in 2010. Yeah, I know. However, we're both now functioning human beings who have learned to stop worrying and love the IRS (who have generally been quite understanding and helpful), and we're now up to date with accounts current and fully paid as of July of last year.

 

My understanding in reading the N-400 is that an applicant must disclose if he or she has EVER failed to file, regardless of whether a back filing actually took place at some point, and taxes paid. If this is the case, I assume that the answer to that question is yes, and that we should enclose an attachment explaining the circumstances, including the date of the back filing, and perhaps attaching a copy of the document that shows we have made these payments. Can anyone advise if this is a correct interpretation? Thanks!