The Internal Revenue Service (“IRS”) allows taxpayers to file late or unfilled tax returns.  If the taxpayer does not voluntarily file an unfilled tax return, the IRS will file a substitute return.  A substitute return may not accurately reflect the amount of the tax liability, since the substitute return does not include all exemptions and expenses that the taxpayer may be entitled.  Even in cases where the IRS has filed a substitute return, it is suggested that the taxpayer file his own return to claim any additional items. 

It is worth noting that in cases where a return was not filed, the tax law provides most taxpayers with a three-year window of opportunity for claiming a refund.  If no return is filed to claim the refund within the three years, the money becomes the property of the U.S. Treasury.  After the expiration of the three year refund statute, not only does the law prevent the issuance of a refund check to the taxpayer, but it also prevents the application of any credits, including overpayments of estimated or withholding taxes, to other tax years that are underpaid. Also, there is no statute of limitations for assessing and collecting unpaid taxes if no return has been filed.

The practice will utilize an accountant (CPA) to prepare delinquent or unfilled returns.  We will coordinate the filing of the prepared return.  The preparation and filing of the return may be used as part of any IRS negotiation to resolve your tax matter. 

Taxpayers with one or several delinquent or unfilled tax returns should contact their tax professional and get the returns filed.  Ask your tax professional about payment options if you are unable to pay your unpaid tax liability in full.

For more information or questions about your specific tax matter, please contact the office or click CONTACT US.

"The hiring of a lawyer is an important decision that should not be based solely upon advertisements.  Before you decide, ask us to send you written information about our qualifications and experience."