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If you did not file a tax return the IRS may file a tax return for you under 6020 B of the Internal Revenue Code.
IRS will not do any favors to find any exemptions or deductions for you. They will file a straight up tax return making sure you pay the highest amount allowed by law.
This is happened to you can ask a file for an IRS audit reconsideration.
If you need help, call us today for free initial tax consultation. IRS may actively seek to collect back taxes from you unless you put a hold or freeze on your account.
What is the Definition of an Audit Reconsideration
1. An Audit Reconsideration is the process the IRS uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid, or a tax credit was reversed.
If the taxpayer disagrees with the original determination he/she must provide information that was not previously considered during the original examination.
It is also the process the IRS uses when the taxpayer contests a Substitute for Return (SFR) determination by filing an original delinquent return.
IRS Enforcement Period
1. Policy Statement 5-133 (P-5-133), IRM 1.2.14.1.18,
Delinquent returns—enforcement of filing requirements, discusses delinquent returns and the enforcement filing requirements.
The enforcement period is not to be more than six years.
However, the extent to which delinquency procedures will be enforced will depend upon the facts and circumstances of each case, and by reference to factors ensuring evenhanded administration of staffing and other Service resources.
Enforcement for longer or shorter periods may be used when consideration has been given to:
A. The taxpayer’s prior history of noncompliance.
B. The existence of income from illegal sources.
C. The effect upon voluntary compliance.
D. The anticipated revenue in relation to the time and effort, required to determine tax due.
E. 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.
Reasons You May be able to Ask for a request.
1. Some reasons for an audit reconsideration request:
A. The taxpayer did not appear for the audit.
B. The taxpayer moved and did not receive the correspondence from the IRS.
C. The taxpayer has new documentation to present.
2. A taxpayer might request an audit reconsideration if:
A. The taxpayer disagrees with an audit assessment from an audit of his/her return.
B. The taxpayer disagrees with an assessment created under the authority of IRC Section 6020(b), Substitute for Return (SFR).
C. The taxpayer has been denied tax credits such as EITC claimed, during prior examination.
Criteria for an Audit Reconsideration
1. In order to request an audit reconsideration:
A. The taxpayer must have filed a tax return.
B. The assessment remains unpaid or the Service has reversed tax credits that the taxpayer is disputing.
C. The taxpayer must identify which adjustments he/she is disputing.
D. The Taxpayer must provide additional information not considered during the original examination.
4.12.1.8.4 (10-05-2010) Substitute for Return
1. When it has been determined that a taxpayer is liable for filing a return, and upon due notice from the Service fails to do so, an SFR will be prepared by Examination.
A. Examination uses this procedure to establish an account and examine the records of a taxpayer when the taxpayer refuses or is unable to file and information received indicates that a return should be filed.
B. The examiner will follow the steps outlined IRM 4.12.1.5.2 IDRS Research, to confirm no return has been filed.
C. An SFR, in and of itself, does not constitute a return under IRC 6020(b). For the purpose of asserting the Failure to Pay Penalty, additional steps should be taken before submitting the SFR package. See IRM 20.1.2.1.4, Substitute for Return — IRC section 6651(g)
2. If taxpayers are in a file their own request for audit reconsideration it needs to adhere to the above standards.
Did IRS File a Substitute for Return + File An Audit Reconsideration w/ Former IRS
