What if I have not filed returns for ___ years ?
- Collection Options:
- extension up to 120 days to pay taxes in full
- currently not collectible (hardship) status – delay collection until financial condition improves
- installment payments
- bankruptcy
- expiration of Statute of limitations
- offer in compromise – settle for less than full payment
- See also: collection standards
- financial Information forms
- collection due process hearing right
- IRS Taxpayer Advocate Service (TAS)
- IRS Form 911 – Request for Taxpayer Advocate Service Assistance/ hardship relief
- Low Income Taxpayer Clinic (LITC)
- determining the correct tax
- audits / recordkeeping
- IRS correspondence audits
- notice of deficiency
- Tax Court
- what if you haven't filed returns
- trust fund recovery penalty
- what if you can't pay your taxes
- what if my spouse owes taxes but I don't
- can I really settle for pennies on the dollar ?
- innocent spouse relief
- injured spouse relief
- tax liens & levies
- subordination of lien
- can the IRS take my house
- abatement of penalties
- discharge of property from lien
- subordination of IRS lien, e.g., to refinancing
- bankruptcy doesn't remove a tax lien even after the tax is discharged
- trust fund recovery (responsible person) penalty
- private party (non-IRS) debt collectors
- tenancy by the entirety protections US v. Craft
As a general matter, The IRS wants taxpayers to comply (file and pay) ”voluntarily”. “Voluntary” does not mean that you do not have to pay taxes unless you want to. You must pay tax despite what “tax protester” organizations say.
While possible, criminal sanctions are normally not sought if you contact the IRS before they contact you regarding unfiled returns.
The IRS recognizes it is difficult to determine income tax liability from a number of years ago, e.g., records may be unavailable. Normally the IRS only requires you to file the last 6 years returns. If complete tax records are not available, a return based on the “best” information available can be filed, but this is a last resort and should be disclosed on the return.