Unfiled Tax Returns

Do you have unfiled tax returns? Do you have back tax filing problems?

There are various reasons the taxpayer fail to file their returns. Some taxpayer is procrastinating, others don’t really understand the filing requirement, but only few willfully fail to file in order to evade the responsibility to report their income. The general name for these taxpayers is “Non-filers”.

IRS non filer can resolve his tax problems successfully by hiring an experience tax attorney and willingly address the issue. On other hand, if the Non-filer continues his failure to voluntarily comply with tax return filing they can face sever consequences wich might even be in criminal tax prosecution.

In the past, IRS lacked the budget to identify Non-filers and tackle unfiled tax returns issues. However, the IRS has now substantially increased its budget for technology that will target and pursue taxpayers who fail to regularly file tax returns.

In many cases, if Non-filers address their tax problem before an IRS criminal investigation begins, taxpayers may use the IRS’s “voluntary disclosure” policy to file the missing returns and avoid prosecution. However, the last changes made on December 11, 2002 in connection with the “voluntary disclosure” program, requires the taxpayer to be careful in filing the missing returns, because non accurate or non truthful late filed returns, may increase tremendously the chances of a criminal prosecution.

The IRS’s voluntary disclosure policy applies to an IRS non filer taxpayer who:

  • Voluntarily informs the IRS of his failure to file for one or more years
  • Makes full payment of the amount due, or if unable to do so, makes bona fide arrangements to pay
  • Makes the disclosure prior to being informed that he is under criminal investigation
  • Had income from only legal sources
  • Files a correct tax return or cooperates with the IRS in ascertaining his correct tax liability

Filing a timely return is far different from filing of a delinquent return because it requires extra care and accuracy because of the high risk of facing criminal prosecution. Moore & Affiliates, PLC, is familiar with voluntary compliance requirements and has a big experience in representing Non-filers. Call Mr. Terrence Moore for a consultation at 714-541-2500.

IRS may force taxpayer to compliance

When the Non-filer is identified, the IRS begin sending notices requesting that delinquent returns be filled. These notices are referred to as computer-generated notices, CP notices. If the taxpayers fails or refuse to respond to the CP notices, IRS uses different way to force compliance.

IRS may prepare the tax return on behalf of the taxpayer based on third party document and information returns filed with the service. IRS may also contact taxpayer by phone or assign the case to a Revenue office for investigation.

Tax Attorney Client Privilege

Note that when seeking help of an accountant for unfiled tax returns, the Federal and state laws recognize a limited accountant-client privilege regarding confidentiality in any contact or communication. Additionally, the confidentiality rules involving discussion between client and accountant do not apply in criminal case.

Only attorney-client privilege is acknowledged in state or federal criminal tax investigation or prosecution. This privilege is the important element in defending the Non-filer taxpayer for unpaid taxes.

By contacting Mr. Moore, your right to the attorney-client privilege is preserved. Call NOW 714-541-2500

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