Tax Resolution Services: Past-Due Taxes and Unfiled Returns
We help individuals and small business owners file multiple years of unfiled tax returns, catch up on past due taxes, and explore IRS payment plans or settlement options.
We will contact you to arrange a call about your situation, service scope, and pricing. Specific tax advice is provided under an engagement.
Back taxes & unfiled returns
What are tax resolution services?
Tax resolution services help you address missing tax returns, review outstanding balances, and work through IRS or state tax issues. Filing the required returns and deciding how to pay the balance are related, but separate, parts of getting caught up.
Mraz Tax Solutions LLC helps individuals, self-employed taxpayers, and small business owners with multiple years of unfiled returns or tax debt. Our Enrolled Agents provide back-tax preparation and IRS representation in Orange County and nationwide, with remote document exchange and personal support.
We connect this work with your current filing needs through our complete tax preparation and advisory services.
Preparation & representation
An organized approach to getting caught up.
We start with the facts, explain the work needed, and help you move from missing information to a practical filing and resolution plan.
Review & Discovery
With the appropriate authorization, we review IRS and state account information, prior filings, and notices. We identify missing returns, recorded balances, penalties, and any substitute returns that need attention.
Income & Expense Reconstruction
We use available wage and income transcripts, W-2s, 1099s, bank statements, and business records to rebuild the information needed for your return. Transcripts alone may not include every income source or deductible expense.
Prior-Year Return Preparation
We prepare required federal and state returns using the rules for each tax year, including Forms 1040, 1065, and 1120-S as applicable. We e-file where permitted or explain the required paper-filing process.
Penalty-Relief Review
We evaluate eligibility for First Time Abate, reasonable-cause relief, or another applicable exception. We identify the supporting facts and prepare the appropriate request or response.
Payment & Resolution Planning
Once the filing position and balances are reviewed, we compare payment plans, settlement, and hardship options. We also review current withholding and estimated payments to help prevent new balances.
IRS & State Correspondence
Our Enrolled Agents help explain agency letters, organize supporting records, and respond with proper authorization. State-agency representation follows applicable state rules. We review deadlines and available relief rather than assuming every collection action has stopped.
We also handle current-year federal and state income tax returns, helping you stay current while addressing earlier years.
Start with what you have
What information do I need?
Whether you missed one return or have not filed for several years, the records help us determine what was reported, what is missing, and what the agencies have assessed.
You do not need every document before the first conversation. Tell us what is available, and we will help identify the records to request or reconstruct.
Discuss your situation with a tax advisor- Past tax returns
- Copies of previous filings and any records of amendments, assessments, or payments.
- Income records
- W-2s, 1099s, business statements, and other records of earnings for the years involved.
- Deductions and credits
- Receipts, invoices, depreciation records, and other support for eligible tax benefits.
- IRS and state correspondence
- Complete copies of notices, letters, and the response deadlines shown on them.
- Current financial information
- Income, living expenses, assets, and liabilities when needed to evaluate payment or settlement options.
When you cannot pay in full
Options for an outstanding tax balance.
We review your balance, finances, and account history before recommending a resolution path. Different options address different problems and have their own eligibility requirements.
Installment Agreements
A monthly payment plan may let you pay an approved balance over time. Full-payment and partial-payment agreements have different requirements; interest and applicable penalties generally continue.
Explore IRS payment plans →Offer in Compromise
Some taxpayers qualify to settle for less than the full balance. We review income, assets, expenses, and other eligibility factors before recommending an offer and preparing the supporting financial disclosures.
Understand Offer in Compromise →Currently Not Collectible Status
If paying would prevent you from meeting basic living expenses, the IRS may temporarily delay most collection. This does not cancel the debt or stop interest and penalties, and the IRS can review your finances later.
IRS guidance on hardship status →Penalty Relief
Certain penalties may be reduced or removed when you meet the relevant criteria. We review compliance history and circumstances and distinguish penalty relief from the separate rules governing interest.
IRS guidance on penalty relief →Collection time limits
The IRS generally has ten years from assessment to collect, but certain events can suspend or extend that period. We review the account timeline for each year before discussing a strategy.
Joint-return issues
Innocent spouse or other joint-return relief may apply in qualifying situations. We review the facts and applicable request deadlines rather than assuming a spouse’s actions automatically remove liability.
Bankruptcy & lien considerations
When bankruptcy is relevant, we coordinate tax records with your attorney. Tax dischargeability and lien relief have separate rules, and an approved payment plan does not automatically release a lien.
Read the notice. Understand the next step.
IRS and state notices we commonly review.
The notice number, tax year, and response date help determine what action is needed. We review proposed adjustments, balance-due letters, refund denials, and collection notices with you.
Responding to a letter or preparing a return does not automatically pause collection. We assess the available procedures and request appropriate relief when the requirements are met.
Explore IRS notice review and representation- CP14
- A notice that a tax balance is due.
- CP501 / CP503
- Reminders about an unpaid balance and available payment options.
- CP2000
- Proposed changes based on income information; the notice is not itself a tax bill.
- Letter 105C
- A claim disallowance or refund denial, with response and review deadlines to consider.
- CP504
- A notice of intent to levy. We review the instructions, deadlines, and any prior collection notices.
- FTB & state letters
- Demands for tax returns, balance-due notices, and state collection correspondence.
Questions & answers
Frequently Asked Questions
Clear answers about missing returns, IRS notices, and the options for addressing a tax balance. We review the details of your situation before recommending the next step.
Request a free initial consultation What happens if I don't file past-due tax returns?
The IRS may prepare a substitute return using the information available to it, assess tax, add applicable penalties and interest, and pursue collection. A substitute return may not reflect deductions or credits you qualify for. We review the filing requirements and available records so you can address the outstanding returns and balances.
If I haven't filed in several years, should I wait until the IRS contacts me?
No. Start by reviewing which returns are required and what the IRS or state agencies have requested. IRS delinquency-enforcement policy normally focuses on up to six years, but that is not a universal filing limit. Exceptions and state requirements can differ, so we confirm the appropriate years rather than assuming a fixed cutoff.
Can you help if I've received a notice or letter from the IRS?
Yes. We review the notice, explain what it means, and identify the response deadline. We help check the information, prepare a response or missing returns, and evaluate available payment or relief options. The action needed depends on the particular notice and your account history.
Can I get help with unfiled tax returns if I'm self-employed?
Yes. We combine available IRS wage and income information with bank statements, business records, receipts, and depreciation schedules. Transcripts may not show all business income or expenses, so we help reconstruct the records needed to report income and support eligible deductions.
What if the IRS already filed a substitute return for me?
It is generally still important to file your own accurate return, including eligible deductions and credits. The IRS reviews the filing and may adjust the account to reflect the correct figures. A lower balance is not automatic, and filing a return does not by itself cancel an existing assessment or a notice deadline.
Will I go to jail for not filing?
Failure to file can result in civil penalties and, in some cases, criminal prosecution. The outcome depends on the facts, including whether the conduct was willful. We help review the filing situation and coordinate with a tax attorney when criminal exposure is a concern. Voluntary filing is not a guarantee of a particular outcome.
How many years can I claim refunds for?
For an unfiled return claiming withholding or estimated payments, you generally need to file within three years of the return due date, subject to applicable extensions and exceptions. More generally, federal refund claims usually must be made within three years of filing the return or two years of paying the tax, whichever is later, and separate lookback rules limit the refundable amount. We review filing and payment dates for each year; state rules can differ.
Can the IRS forgive penalties on past-due taxes?
You may qualify for First Time Abate, reasonable-cause relief, or another applicable exception. Eligibility depends on the type of penalty, your compliance history, and the facts. We review the requirements and supporting records before making a request. Penalty relief does not automatically eliminate all interest on the underlying tax.
Can I settle my tax debt for less than I owe?
Some taxpayers qualify for an Offer in Compromise, but there is no standard discount or guaranteed settlement amount. The IRS considers your circumstances and ability to pay under its rules. We assess eligibility and help prepare a supported offer when appropriate.
How does Mraz Tax Solutions LLC work with clients who have unfiled returns?
We review your notices and filing history, obtain available transcripts with authorization, and gather or reconstruct the records needed for the required returns. After preparing those returns, we review balances and penalties and discuss payment or other resolution options. We can communicate with the IRS on your behalf with the appropriate authorization.
How do I set up an IRS installment agreement for back taxes?
We first confirm the required filings, balance, and current tax obligations. We then review the available application process and payment terms, including whether financial disclosure is needed. After approval, we help you understand the monthly amount, payment method, fees, and obligations for keeping the agreement in good standing.
Can you help me with a tax audit?
Yes. Our Enrolled Agents can represent taxpayers before the IRS. We help review the examination issues, organize supporting records, respond to requests, and explain proposed adjustments and available next steps.
Can Mraz Tax Solutions LLC prepare and file my tax return?
Yes. We prepare individual and business federal and state returns, including prior-year returns. We review the information and eligible deductions and credits for the relevant year, then use electronic or paper filing as permitted.
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Get in Touch
Have any questions?
Let's talk.
Request a free initial consultation to discuss your situation, service scope, and pricing. We will contact you to arrange a call. Specific tax advice and ongoing planning are provided under the terms of an engagement.
Office visits are by appointment. We accept tax-document drop-offs after a signed engagement agreement and by prior arrangement. Please request an appointment before visiting.
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