Most taxpayers are very surprised to learn that IRS can file your back tax returns and you will not like the results.
As a former IRS agent, I executed this code section and filed  back tax returns for taxpayers who failed to file past due, late or overdue tax returns.
The good news is that there is a procedure which reverses process called an audit reconsideration.
By contacting us today, we can tell you about the process and start to reverse the IRS audit assessment that was created as a result of the Internal Revenue Service filing your back tax returns.
We are tax specialty firm that deals with IRS problems, issues and tax matters.
We are comprised of tax attorneys, tax lawyers, certified public accountants, former IRS agents, managers and tax instructors.
We have over 206 years professional tax experience and over 60 years of working directly for the Internal Revenue Service and the local, district, and regional tax offices of the IRS.
 
The IRS Code Section that allows filing of your back tax returns
(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.
 
How IRS Ascertains the Back Tax Returns
The Internal Revenue Service does not take just an estimated guess on what your income is.
They usually have facts and figures already made available to them by third parties. The Internal Revenue Service collects 1099s, W-2s and assorted income information from third-party filers who must report to the Internal Revenue Service. Most of this information is from people,companies you have derived income from such as employers, vendors, contractors and banks.
Those income sources are matched up against taxpayers Social Security number.
If the Internal Revenue Service CADE2 computer does not find a tax return/social security number matched up with that income, the IRS will issue a notice of proposed assessment.
The Internal Revenue Service will do you no favor in filing this tax return. They will allow you a single exemption, no expenses and no deductions. You will be paying the highest amounts allowed by law.
As a general rule, IRS issues 1.4 million adjustments each and every year from the matching program. Many matching program audits just make adjustments due to one or two W-2s or 1099’s, however when no tax return was filed  the IRS files a substitute for return.
IRS notifies taxpayers that they Filed Your Back Taxes
By law, the Internal Revenue Service notifies you of the proposed notice of assessment. The IRS is tries to contact taxpayers well before IRS prepares these substitute for returns.
Problems is- taxpayers have moved and have not received any correspondence. Taxpayers have failed to get any of these notices or letters and the problem just perpetuates itself. It then snowballs until at some point in time the taxpayer realizes the IRS filed a notice of tax assessment, filed the tax lien, sent out a bank levy, or garnished your wages.
What to do to resolve this problem – Reverse this process

To resolve this problem you need to prepare original tax returns and send them in to the reconsideration unit of the Internal Revenue Service.
You must be prepared to document those tax returns with expense items should the IRS want to fully audit your tax return.
Make sure your tax return is accurate because an IRS audit could follow. You should contact us today to prepare your tax return and walk you through the reconsideration process.
 
Where to file a Notice of Reconsideration
W & I Cases     SB/SE Cases
Form 1040 with Schedule C, E, F, or Form 2106     International Returns
FSC – 89     BSC – 19     BSC – 19
Fresno Campus
ASFR Unit Stop 81304
PO Box 24015
Fresno, CA 93779 1–866–897–3370     Brookhaven Campus
ASFR Unit Stop 654
PO Box 9013
Holtsville, NY 11742-9013
(631) 447-4984     Brookhaven Campus
ASFR Unit Stop 654
PO Box 9013
Holtsville, NY 11742-9013 (631) 447-4984
 
Remember if you do not follow up with the tax audit reconsideration, the Internal Revenue Service will follow these assessments up with enforcement action. The last thing you want to do is have the Internal Revenue Service file a federal tax lien because you failed to file a back tax return.
Contact us today and speak directly to a former IRS agent, manager or tax instructor who can walk you through this problem and successfully resolve your case.
 
Did IRS File Your Back Tax Returns, You can Reverse this Process, Former IRS