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Being a former IRS agent and teaching instructor I can tell you there are very specific ways that IRS deals with unfiled, back in delinquent tax returns.

IRS is very lenient on those who need file back tax returns which is approximately 14 million taxpayers. iI you have unfiled, back, delinquent, past-due tax returns call one of the best rated IRS tax resolution companies in the nation.

Some of the things that you need to know from former IRS agents


Being a former IRS and being in the tax resolution business for over 40 years, this is a question that I have been asked hundreds and hundreds of times by taxpayers who have not filed multiple back tax years.

If you need any help in this area contact us today for free initial tax consultation and speak to former IRS agents.

We can file all your back tax returns and workout effective tax settlement. We know all the IRS systems for immediate and permanent IRS tax relief.

IRS Policy Statement 5-133


Delinquent returns—enforcement of filing requirements

Taxpayers failing to file tax returns due will be requested to prepare and file all such returns except in instances where there is an indication that the taxpayer’s failure to file the required return or returns was willful or if there is any other indication of fraud.

All delinquent returns submitted by a taxpayer, whether upon his/her own initiative or at the request of a Service representative, will be accepted.

However, if indications of willfulness or fraud exist, the special procedures for handling such returns must be followed.

Where it is determined that required returns have not been filed, the extent to which compliance for prior years will be enforced will be determined by reference to factors ensuring compliance and evenhanded administration of staffing and other Service resources.


Factors to be taken into account include, but are not limited to:

  • prior history of noncompliance,
    existence of income from illegal sources,
    effect upon voluntary compliance, anticipated revenue, and
    collectibility, in relation to the time and effort required to determine tax due.
    consideration will also be given any special circumstances existing in the case of a particular taxpayer, class of taxpayer, or industry, or which may be peculiar to the class of tax involved.


Normally, application of the above criteria will result in enforcement of delinquency procedures for not more than six (6) years.

Enforcement beyond such period will not be undertaken without prior managerial approval.

Also, if delinquency procedures are not to be enforced for the full six-year period of delinquency, prior managerial approval must be secured.


PLEASE BEWARE, IRS CAN FILE FOR YOU. When IRS files your tax return you will pay the highest amount allowed by law.

26 U.S. Code § 6020 – Returns prepared for or executed by Secretary

(a) Preparation of return by Secretary
If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person.
(b) Execution of return by Secretary
(1) Authority of Secretary to execute return
If any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.
(2) Status of returns
Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes

When IRS prepares these tax returns they will allow you single with no exemptions dependence or deductions. You will pay the highest amount allowed by law.

You can undo this process by filing an original tax return in reducing your tax liability.


Don’t be afraid to file your back tax returns.

At some point in time IRS is going to catch up with you and most often it is better for you to contact them before they contact you.

As a former IRS agent you will find that IRS has little mercy on those who have purposely been avoiding filing and paying back taxes.

Contact us today and we can get you back in the system worry free.

So if you have any unfiled, back, delinquent tax returns call us today because we know the system. We are true IRS experts in this matter.

A side note, IRS keeps all records on file for six years. They have IRS source documentation to be able to show all 1099 and W-2 income from third-party sources. You should also know that IRS can reconstruct your tax returns based on knowing where you lived and how much rent you paid.


Former IRS Agent IRS Amnesty for Unfiled, Back, Delinquent Tax Returns Help = IRS Tax Debt Resolution Company


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Mr. Michael D. Sullivan

Michael D. Sullivan is the founder of MD Sullivan Tax Group. He had a distinguished career with the Internal Revenue Service for 10 years. As a veteran IRS Revenue Officer / Agent, he served as an Offer in Compromise Tax Specialist and Large Dollar Case Specialist.

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