IRS Collections and Representation

Unfiled Tax Returns and Back Taxes

Unfiled returns are the problem that blocks every other solution. The IRS will not approve a payment plan, an Offer in Compromise, or hardship status for someone who is not caught up on their filing. Getting the returns in is the step that unlocks everything else.

Also called: back taxes, unfiled tax returns, years of missing returns, delinquent returns.

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You probably do not owe as much as the notices say

When you do not file, the IRS can prepare a return for you. It uses the income reported to it by employers, banks, and brokers, gives you no deductions beyond the most basic, and often assigns the least favorable filing status. The balance that comes out of that process is usually far higher than what you actually owe.

Filing a real return for those years replaces the IRS version. For a lot of people that single step reduces the balance substantially before any negotiation begins.

How far back you have to go

People assume they must file every year they missed. In practice, IRS policy generally looks for the last six years of returns to treat a taxpayer as compliant, and a representative can confirm what the IRS is actually holding against you by pulling your account and wage transcripts.

Missing records are usually solvable. Transcripts reconstruct the income side, and a professional can work with what you have to rebuild the rest. Not having your paperwork is a normal starting point, not a reason to keep putting it off.

This is likely relevant to you if

You have one or more years of unfiled federal returns
You received notices about a return the IRS prepared on your behalf
You want a payment plan or a settlement and were told you are not eligible yet
You stopped filing years ago and do not know where to restart

Professionals who handle Unfiled Tax Returns and Back Taxes

Certified Taxpayer Representative^™ holders are listed first, then by membership level. Every listing is a licensed professional reviewed by hand before it appears.

CTR^™Certified Taxpayer Representative^™, Verified

Dan Henn, CPA, CTR™

Daniel Henn, CPA, PA

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Rockledge, FL

IRS Power of Attorney Representation (Form 2848)
Installment Agreement Negotiation
Currently Not Collectible Status
+27 more

Aims to reply within 24 to 48 hours

Accepting clients

National

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Common questions

Will I be prosecuted for not filing?

Criminal prosecution for non-filing is rare and is generally reserved for cases involving deliberate evasion rather than people who fell behind. Coming forward voluntarily, before the IRS contacts you, is materially better than waiting.

What if I do not have my records?

IRS wage and income transcripts show most of what was reported about you for each year, which is enough to rebuild the income side of a return. A professional can request those transcripts and work forward from them.

Can I still get a refund for an old year?

Refunds have a statutory claim period, and once it passes the money is no longer recoverable even though the return can still be filed. That is one reason to deal with the oldest years sooner rather than later.

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This page is general information about how the IRS handles this kind of matter. It is not advice about your situation, and no outcome is being promised. Results depend on your own facts. Speak to a licensed professional before you act. The directory is a free member benefit of Tax Resolution Academy^®, and there is no way to pay for a higher position in it.