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Unfiled Past Due Tax Returns

Though non-filers can face potential criminal penalties for each year a required tax return was not filed, the IRS commonly pursues administrative remedies by mailing non-filing notices requesting that the taxpayer file their return. If the taxpayer does not file after these notices, the IRS can prepare a Substitute for Return (SFR) and assess a tax. The unpaid taxes can then lead to enforcement in various forms such as tax levies and tax liens.

Taxpayers with one or more years of unfiled returns can file quickly with the help of a tax professional to stop IRS, State or Local collection action and help to prevent future tax disputes. This is the first step to bringing taxpayers back into compliance and getting into a collection alternative for unpaid taxes such as an Offer in Compromise (OIC), Installment Agreement (IA) or Currently Not Collectible (CNC).