As we wrote earlier, the IRS missed filing 2013 returns for folks who didn't file that year: https://www.treasury.gov/tigta... But since the problem was identified it appears they have finally fixed their Substitute for Return (SFR) system. Some customers who haven't filed their 2014 return (SFR) are reporting that the IRS has filed the return for them. The biggest trigger of an unfiled return is a large 1099. Ultimately, these SFR's are replaceable by filing a return of your own through the SFR offices in Holtsville, NY and Fresno, CA.
SFRs on self employed people are done by reporting the full 1099 income without any deductions. They also file you as single regardless of whether you were married. If you don't act quickly, the newly assessed tax debt ($190,000 for a recent customer) will go to IRS collections, liens will be filed against you and eventually you'll be levied.
But the fact remains: it doesn't seem likely the IRS will reboot the system to file 2013's. If you haven't filed taxes in a long while and are able to pay 2014 through 2016, this might be a good route to take: file those returns and pay everything that you owe plus penalties and interest.