Mraz Tax Solutions: Licensed tax advisor
Past-Due Taxes and Unfiled Returns
Get help if you have fallen behind on your tax filings or owe balances from prior years. Whether you missed one return or several, received IRS or state notices, or are worried about potential penalties and levies, we provide comprehensive guidance to help you get current and regain peace of mind.
How Mraz Tax Solutions can help with your Past Due Taxes
Failing to file or pay taxes can create significant legal and financial consequences. The IRS and state taxing agencies may assess penalties, file a "substitute for return" (SFR) on your behalf, or initiate enforcement actions such as wage garnishments, bank levies, or liens.
Review and Discovery
We begin with a confidential review of your IRS and state tax transcripts to identify exactly which years are unfiled and what balances the agencies have on record. This allows us to confirm whether penalties or substitute returns have been filed.
Reconstructing Income and Deductions
If you're missing W-2s, 1099s, or business income records, we use IRS wage and income transcripts and your available financial statements to accurately reconstruct your income. For self-employed individuals, we help rebuild expense records and depreciation schedules to claim all allowable deductions.
Preparing and Filing All Missing Returns
We prepare and electronically file (when permitted) or paper-file prior-year returns, ensuring all legitimate credits and deductions are claimed. Filing these returns often reduces or eliminates the inflated tax shown on substitute returns filed by the IRS.
Reviewing Penalty Abatement Opportunities
If you have a good compliance history or extenuating circumstances, you may qualify for First-Time Penalty Abatement (FTA) or Reasonable Cause Abatement. We evaluate eligibility and prepare the supporting documentation and correspondence for you.
Setting Up Payment or Resolution Options
Once the true balances are determined, we help you evaluate and pursue the most advantageous resolution strategy (e.g., payment plans, installment agreements, offer in compromise, etc). We also review your current-year estimated payments and withholding to help prevent future balances.
Resolution Strategies
Installment Agreements under IRC § 6159 Partial Payment Installment Agreements (PPIA) Offer in Compromise (OIC) under IRC § 7122 Currently Not Collectible (CNC) status Penalty Abatement Requests and Lien Withdrawals
IRS and State Notices We Commonly Handle
Our firm assists with a wide range of IRS and state tax correspondence, including:
- CP14: Balance Due Notices
- CP501/CP503: Reminder and Intent-to-Levy Notices
- CP2000: Underreported Income Proposals
- Letter 105C: Claim Disallowed or Refund Denied
- CP504: Final Notice of Intent to Levy
- FTB Demand for Tax Return or FTB 4905 Notices (California)
- State garnishment or levy actions
When responding to notices, we cite relevant IRS procedures and communicate directly with the agencies to stop collection activity while your case is under review.
We help both individuals and business owners nationwide, using secure online portals and Zoom meetings to make the process straightforward and confidential.
Why Work with Mraz Tax Solutions
We help both individuals and business owners nationwide, using secure online portals and Zoom meetings to make the process straightforward and confidential. Our firm provides:
- Experienced representation before the IRS and state agencies
- Preparation of all delinquent individual and business returns (Forms 1040, 1065, 1120-S, etc.)
- Assistance with transcript retrieval and data reconstruction
- Penalty abatement and installment negotiation
- Guidance on staying compliant to avoid future problems
If you're feeling overwhelmed with tax debt, unsure about the amount owed, or anxious about dealing with the IRS, we're here to guide you every step of the way.
Frequently Asked Questions
If you have unfiled tax returns or outstanding balances, it's never too late to start fixing the problem. Each day you delay increases penalties and interest, but professional guidance can stop collections, reduce stress, and often save you money. Contact Mraz Tax Solutions today to discuss your situation confidentially.
If I haven't filed in several years, should I wait until the IRS contacts me?
No. The IRS generally requires at least six years of back returns to bring a taxpayer into compliance. Voluntary filing before enforcement begins can reduce penalties and improve your negotiating position.
What if the IRS already filed a “Substitute for Return” on my behalf?
We can file a correct original return that replaces the IRS's estimate. In most cases, the corrected filing lowers your tax liability substantially because the IRS substitute return does not include deductions or credits.
Will I go to jail for not filing?
Civil penalties are far more common than criminal prosecution. The IRS typically reserves criminal referrals for willful and egregious cases involving fraud or large-scale evasion. Timely voluntary compliance almost always resolves matters civilly.
How many years can I get refunds for?
You generally have three years from the original due date of the return (including extensions) to claim a refund under IRC § 6511. After that, the refund is forfeited, even if you were owed money.
Why file your taxes with Mraz Tax Solutions?
We specialize in individual and small business tax returns. Whether you're an employee filing a W-2, a contractor taking part in the sharing economy filing a 1099 or a small business owner, we are here to help. We understand the importance of minimizing your tax and getting you the maximum refund you are legally entitled to. In order to do this and to prepare a complete and accurate return we take the time to get to know you and your goals.