Legal Question in Immigration Law in New York

He must submit the Affidavit of support, form I-864. If he failed to pay taxes to IRS since 2000 and owes IRS back taxes - he and you can be in a tough situation. Your application may be delayed until the situation with unpaid taxes is resolved. Having a joint sponsor won't save the situation where a primary sponsor/petitioner doesn't have any tax returns and owes back taxes.

Why didn't he file tax returns since 2000? Does he work, has other forms of income?

Do you work, do you pay taxes?

You should resolv this issue before filing the applications with the USCIS.

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