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IRS Non Filer Program

Baltimore tax attorneys helping Maryland and DC metro area residents struggling with back taxes and the IRS Non-Filer program.

According to the IRS, roughly ten million U.S. taxpayers fail to file their income tax returns each year – resulting in a massive buildup of back taxes and fees. While some individuals procrastinate, other taxpayers may fail to grasp federal or state filing requirements. And in a few select instances, taxpayers willfully stay non-compliant in an attempt to evade tax liability.

Whatever the reasons, the Internal Revenue Service is searching for non-filers and can effectively identify taxpayers who are delinquent with filing requirements. For more than a decade, the agency has been using a sophisticated Non-Filer Program to identify those who have under-reported income as well as taxpayers who have not filed their returns.

Rosenberg Martin Greenberg Baltimore tax attorneys have successfully handled many cases involving non-filers and have the experience and resources to help bring you back into compliance. Rest assured that all information shared is protected by strict attorney-client privilege. We are here to answer your queries about back taxes, analyze all expenses and deductions, and cautiously guide you in the right direction and away from a potential criminal investigation.

IRS Non-Filer Program

In response to overwhelming numbers of non-filers every year, the IRS developed a multi-disciplinary task force consisting of tax auditors, revenue agents and collection officers to locate delinquent accounts and encourage compliance with filing requirements. The National IRS Information Reporting System (IRP) has continued to enhance strategies for locating non-filers and primarily does so by matching 1099s and W-2s to the most recent data reported by taxpayers.

Before attempting contact with a non-filer, the IRS typically tries to gather pertinent information such as the individual’s current sources of income, bank account location and balance, place of employment, address, age, date of last filed return, taxes paid on the previous return, and the number of years of back taxes owed. In addition, the agency will look for other sources of unreported income and any property or real estate holdings that represent potential assets.

Once identified as a non-filer by the IRS, taxpayers may receive a CP59 letter that indicates the agency has no record of receiving one or more federal returns. The IRS then asks that you come into compliance by filing your return promptly or explaining why you believe filing a tax return is unnecessary.

When receiving such communication from the IRS, it’s always in your best interest to retain a knowledgeable tax attorney who has an implicit understanding of procedures for filing delinquent returns and handling back tax issues. Don’t make the mistake of relying on a CPA, when criminal investigations and possible sanctions are on the line.

IRS Non-Filer Examinations

If the IRS contacts one who is labeled a non-filer, the agent will assess the underlying cause for non-compliance, whether it’s a lack of financial resources, an honest misunderstanding, missing records, or other reasons. The agency may offer some guidance in the preparation of tax returns to obtain and encourage cooperation.

If the non-filer will not cooperate with the IRS and evidence of tax evasion such as falsified statements is found, the IRS may turn the case over for criminal investigation. At this point, the IRS will be on high alert to see if efforts are made to hide assets or transfer funds to evade later collections.

On the other hand, a taxpayer’s swift voluntary disclosure of all tax liability is a pivotal factor when the IRS is contemplating criminal prosecution. The decision to file delinquent returns should be thoroughly explored with skilled tax professionals, like those at Rosenberg Martin Greenberg, particularly given that such actions might be considered an admission of guilt in later proceedings.

Our Maryland tax attorneys can outline various methods to help individuals mitigate problems with back taxes and come into compliance, whether achieved through and IRS installment payment program, or an offer in compromise.

Filing Delinquent Tax Returns: Important Factors to Consider

There are numerous factors that must be measured before filing delinquent tax returns.

During a private consultation with Rosenberg Martin Greenberg, we’ll look at the following:

  • How many years of back taxes are owed
  • When and how to make an accurate voluntary disclosure
  • Available records of expenses and income
  • Related business tax returns
  • Applicable statute of limitations
  • Fines and penalties that may be imposed

Remember that owing taxes is not a crime, but failing to file returns or withholding payments from the federal government can give rise to substantial problems. If you have not filed for several years and are wondering how you’ll recreate proof of your income, expenses, deductions and other items, Rosenberg Martin Greenberg is here to help. Renowned for our client advocacy and expertise in IRS guidelines, our firm offers focused understanding of taxation.

Expert Advice from Baltimore Tax Attorneys

The IRS Non-Filer Program continues to make great strides in reducing America’s tax gap with newer and more sophisticated tracking systems. If you need non-filer assistance or other back taxes help, and live in the Maryland or greater Washington D.C. metro area, our tax professionals can take action to help protect you as you work toward compliance.

To arrange a private consultation at Rosenberg Martin Greenberg, please call Brian Crepeau at 410.649.4981 or email

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If you are seeking counsel for a tax related legal matter, contact the Rosenberg Martin Greenberg Tax Controversy experts.

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