IRS Tax Resolution Services: Past-Due Taxes and Unfiled Returns

If you don't file past due tax returns, the IRS can file a “substitute for return” on your behalf, assess tax based on limited information, add penalties and interest, and begin collection actions such as liens or levies. Filing voluntarily usually gives you more options and a better outcome.

No. If you're wondering how many years of back taxes you need to file, the IRS generally requires at least six years of prior returns to bring a taxpayer into compliance. Voluntary filing before enforcement begins can reduce penalties and improve your negotiating position.

Yes. We review your IRS notice or letter, explain in plain language what it means, and confirm whether the amount claimed is correct. Then we help you respond by the deadline, file any missing returns, and request a payment plan or other relief so you can address the issue calmly and confidently.

Yes. Self-employed individuals with unfiled tax returns face unique challenges because the IRS may not have complete records of your income or expenses. We use IRS wage and income transcripts along with your bank statements and financial records to reconstruct income and deductions, ensuring you receive credit for all legitimate business expenses. This often results in a significantly lower tax liability than what the IRS would assess through a substitute return.

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.

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.

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.

In many cases, the IRS may reduce or remove penalties through penalty first-time penalty abatement or reasonable cause relief if you have a good compliance history or a reasonable cause, such as serious illness or natural disaster. You must file all required returns first, then formally request relief. A tax professional can help you present the strongest case.

Some taxpayers can settle for less through an Offer in Compromise if they can't pay the full amount and don't have assets or income to cover it. The IRS reviews your finances in detail before deciding. We help you evaluate whether you qualify and prepare a realistic, well-documented offer.

We start by pulling your IRS transcripts and gathering any missing documents so we know exactly which years and forms are outstanding. Then we prepare and file all delinquent returns, review balances and penalties, and map out your best options for payment or settlement. Throughout the process, we communicate directly with the IRS for you.

After all required returns are filed and your total balance is confirmed, we help you apply for a monthly IRS installment agreement - also called a payment plan or installment agreement. The IRS reviews your situation and approves the agreement, which you can then sign and pay.

Yes. We can assist you in preparing a tax audit report to help you understand your tax situation and make informed decisions about your tax obligations.

Yes. We can help you prepare and file your tax return, ensuring that all information is accurate and compliant with IRS requirements. See our income tax return page for more details.