If you fail to file back tax returns the IRS can and will file for you and they will not do you any favors. You will pay the highest amount of tax allowed by law.
The Internal Revenue Service will not allow you any extra exemptions, deductions or any expenses.
The good news, the IRS has a process where you can reverse their filings.
It is called a Audit Reconsideration.
The process in which all this happens is called the substitute for tax returns. (SFR )
Under code section 6020 b,  IRS has the authority to file any and all back returns that are late. The Internal Revenue Service must give you notice that this will take place.
 
The IRS Code Section that allows filing of your back tax returns 6020B

(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.
The good news is is there is a process called tax audit reconsideration in which you can file in original tax return to replace the IRS audit assessment.
The Internal Revenue Service does not have to grant this reconsideration but as a general rule if all tax return are prepared properly and the tax return is correct, the Internal Revenue Service will adjust your tax assessment.
The IRS Tax Audit Reconsideration Process
The IRS Tax Audit Reconsideration procedure is available as a matter of IRS administrative policies to make sure only a correct tax has been assessed. The Internal Revenue Service does not have to allow this reconsideration.
There is no “reconsideration” statute.
The process is described in the Internal Revenue Manuals.
This tax procedure applies only to unpaid assessments.
If the assessed tax has been paid, taxpayers can file an amended return, submit a Form 843 and pursue refund litigation in federal court.
The IRS allows this process to make sure that:

• Making sure the amount of assessed tax is correct.

• Making sure the collection process is suspended while the reconsideration request is being considered.

• Making sure that the procedures support the abatement of assessments in appropriate situations.

• Making sure that cases are handled in a consistent  and fair matters to all taxpayers.

IRS will not allow frivolous requests.
As a former IRS agent in teaching instructor when a taxpayer filed frivolous tax returns on some occasions I referred the cases to criminal investigation.
Make sure when you are filing a tax return you are fair and accurate as possible.
Internal Revenue Service will only process tax reconsideration to make sure that new information has been provided.
Taxpayers who have not filed an original tax return easily can justify the filing of there reconsideration’s because they have not turned in any documents to the Internal Revenue Service.
Therefore
A IRS tax reconsideration occurs when the taxpayer/business submits to the IRS information not previously considered after the issuance of a final determination. The information must be different than what was previously considered.
What is the next step
IRS audit reconsideration are sometimes tricky and IRS has a right to deny the audit reconsideration.
I suggest taxpayers use a professional company whose experienced in the matters of filing back tax returns and tax matters.
It is critical you follow up with the IRS correspondence because the IRS may process the assessment and then will follow up with collection enforcement action which includes the filing of the federal tax liens, the filing of bank levies, seizures and the garnishment of wages.
Contact us today and we can help you through this process to correct your tax returns and to stop the IRS.
 
File Back Tax Returns Before the IRS Files For You – Get Former Affordable Agents to Help