Washington, DC tax counsel · Nationwide IRS representation
Washington, DC unfiled tax return matters.
The firm has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents individuals and closely held businesses in matters involving unfiled returns.
Each matter begins with the unfiled years, any IRS missing-return letter, and whether the IRS has already prepared a substitute return.
File the returns that are due.
The IRS tells taxpayers to file all required returns that are due, whether or not the tax can be paid in full. Filing can limit additional failure-to-file penalty, preserve a refund claim within the time the law allows, and put the account on a collection path that requires current filings.
If no return is filed, the tax may be assessed at any time. The IRS may also prepare a substitute for return. That return may omit deductions and credits the taxpayer could have claimed on an original filing. A substitute for return can be followed by a Notice of Deficiency.
Official source: IRS, Filing past due tax returns
Official source: 26 U.S.C. 6501
Official source: Understanding your CP59 notice
The work
How the firm approaches unfiled years.
Inventory the years
Identify each unfiled year, the type of return, and any IRS letter already received, including a missing-return notice such as CP59.
Gather the records
Collect wage statements, information returns, bank records, and prior filings that show income, deductions, and filing status for each year.
File the returns that are due
The IRS position is to file required returns whether or not the tax can be paid in full. Payment options are a separate question after the return is filed.
Address what the IRS has already done
If the IRS prepared a substitute for return or issued a Notice of Deficiency, the next step follows that document, not a general filing checklist.
When foreign reporting is also missing.
The IRS Voluntary Disclosure Practice and the Streamlined Filing Compliance Procedures are published options for addressing past filing and reporting failures that include foreign accounts or international information returns. Those programs are not a substitute for reading the current IRS instructions. Read FBAR and foreign-account reporting when foreign accounts are part of the years at issue.
Official source: IRS Voluntary Disclosure Practice
Official source: Streamlined Filing Compliance Procedures
Questions
Common questions.
What should a taxpayer do about unfiled tax returns?
The IRS tells taxpayers to file all required returns that are due, whether or not the tax can be paid in full. Filing can limit additional failure-to-file penalty, preserve a refund claim within the time the law allows, and put the account on a collection path that requires current filings. Law Office of Alexander Powell, PLLC has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents individuals and closely held businesses in matters involving unfiled returns.
What is an IRS substitute for return?
If no return is filed, the tax may be assessed at any time. The IRS may also prepare a substitute for return. That return may omit deductions and credits the taxpayer could have claimed on an original filing. A substitute for return can be followed by a Notice of Deficiency. The next step follows that document, not a general filing checklist.
Can the IRS consider a payment plan if returns are unfiled?
Most payment plans and relief options require that required tax returns are filed. Payment options are a separate question after the return is filed. If the IRS has already billed the years, the next step follows that collection notice.
How are unfiled income tax returns different from a missing FBAR?
Past-due income tax returns are a filing problem on the federal income tax return. The FBAR is a Treasury report on FinCEN Form 114. It is not the income tax return. Foreign accounts and FBAR filings are described on the FBAR attorney page.
What IRS letter means the IRS has no record of a required return?
CP59 tells the taxpayer the IRS has no record of a required return. CP88 tells the taxpayer the IRS is holding a refund because of unfiled returns. Start with that paper notice. Supported IRS letter codes are on the IRS Letter Check page.
If the IRS has already assessed or billed the years.
A balance-due series such as CP14 is a collections problem. Read IRS collections. A Notice of Deficiency is a Tax Court problem. Read U.S. Tax Court. Use the IRS Letter Check for a supported notice code.
Related pages
Related unfiled-return resources.
- CP59The IRS has no record of a required return.
- CP88The IRS is holding a refund because of unfiled returns.
- FBAR attorneyForeign accounts and FBAR filings are separate from the income tax return.
- Offer in compromiseMost collection alternatives require required returns to be filed.
- U.S. Tax CourtA substitute-for-return year can lead to a Notice of Deficiency.
- IRS Letter CheckLook up the code printed on a supported IRS letter.
A simple first step
Start with what you know.
Tell me which years are unfiled and whether the IRS has already sent a letter. Send only a high-level summary. Documents can be reviewed later, if needed.
Start here