I haven’t filed a tax return for several years! What am I going to do?

You are not alone! Many people struggle with their income taxes and it is not uncommon for us to help clients file past tax returns if they owe the Internal Revenue Service (IRS).

The first step of the journey is to get you into tax compliance. Then we can assist you on the path of dealing with owing the IRS.

Enforcement Period 4.12.1.1 (10-05-2010)

IRS Policy Statement 5-133 (P-5-133) and Internal Revenue Manual (IRM) 1.2.14.1.18, Delinquent returns—enforcement of filing requirements, discusses delinquent returns and the enforcement filing requirements.

The enforcement period is not to be more than six years.

However, the extent to which delinquency procedures will be enforced will depend upon the facts and circumstances of each case, and by reference to factors ensuring evenhanded administration of staffing and other Service resources.

Enforcement for longer or shorter periods may be used when consideration has been given to:

  1. The taxpayer’s prior history of noncompliance.
  2. The existence of income from illegal sources.
  3. The effect upon voluntary compliance.
  4. The anticipated revenue in relation to the time and effort, required to determine tax due.
  5. Any special circumstances existing in the case of a particular taxpayer, class of taxpayer, or industry, or which may be peculiar to the class of tax involved.

Management Approval 4.12.1.3.1 (10-05-2010)

Management approval is necessary if the enforcement activity is less than or exceeds the six-year period.

Group manager approval is not needed if the nonfiler voluntarily files returns beyond the established enforcement period.

If you owe the IRS, or receive a letter from the IRS, come see us!

The Neighborhood Christian Legal Clinic – Low Income Taxpayer Clinic can consult with you to provide advice regarding your IRS tax problem, and/or potentially act on your behalf for FREE if you qualify for assistance (come to a clinic intake session)!

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Jim Floyd is the Staff Enrolled Agent at the Neighborhood Christian Legal Clinic – Low Income Taxpayer Clinic. As an Enrolled Agent, Jim is a federally-licensed tax practitioner with unlimited rights to represent clients before the Internal Revenue Service. This means he is unrestricted as to which taxpayers he can represent, what types of tax matters he can handle, and which IRS offices he can represent clients before. Enrolled agent status is the highest credential the IRS awards.

Jim is also an Accredited Small Business Consultant™ (ASBC). By receiving the ASBC designation, Jim demonstrated the knowledge required in all core competencies of small business and SME consulting to effectively assist clients in improving operations and achieving higher profits.

Jim is a member of The American Society of Tax Problem Solvers (ASTPS), a non-profit professional association of practitioners that specialize in representing taxpayers before the IRS and other taxing authorities. Membership in ASTPS reflects commitment to excellence and high standards in taxpayer representation.

Source: Internal Revenue Service https://www.irs.gov/irm/part4/irm_04-012-001