Get compliant on unfiled years without triggering enforcement.
Failing to file is a bigger problem than failing to pay — the IRS can file a Substitute for Return (SFR) that ignores every deduction and dependent, then use it to justify levies and liens. We reconstruct your income from IRS wage-and-income transcripts, prepare accurate original returns, and negotiate resolution of any resulting balance in one coordinated engagement.
IRS policy statement 5-133 generally requires the last 6 years to be considered in compliance, but circumstances vary — some resolution programs require additional years. We confirm the exact scope after pulling your transcripts.
An SFR is a return the IRS files for you using only reported income (W-2s, 1099s) and the standard deduction, filing single with no dependents. It almost always overstates the tax owed. Filing an accurate original return replaces the SFR and reduces the assessment.
Filing a legitimate late return rarely triggers audit — the IRS wants voluntary compliance. What triggers enforcement is continued non-filing after the IRS has flagged you.
No. The refund statute (IRC §6511) bars refund claims filed more than 3 years after the original due date. You may still have to file the return to establish credits and stop enforcement, but the refund itself is forfeited.
See our full Tax Resolution, Tax Prep & Bookkeeping FAQ.
We handle unfiled tax returns cases for taxpayers and small business owners throughout the Jacksonville metro. Choose your city for locally-tailored details, ZIP codes served, and city-specific FAQs.
Also serving all of Duval County, St. Johns County, Clay County, and Nassau County. See the full Jacksonville tax attorney overview.
Call now for a free case review. We'll pull your transcripts and show you exactly what your options are.