tax.pr10.gif (4015 bytes)

Failure to file tax returns

dealing with the IRS

Failure to file tax returns
Failure to file tax returns is one of the more serious situations when dealing with the IRS.  Under certain circumstances, failing to file a return that is required to be filed, could be grounds for criminal prosecution. 

Clearly, when a taxpayer is contacted by the Internal Revenue Service about a tax return which was never filed, a taxpayer should immediately retain a tax professional to represent him.  Tax professionals should tread very lightly in this arena, and look for signs of possible criminal investigation or the possibility of criminal investigation, and refer the client to a criminal tax attorney, when indicated. Only an attorney is equipped with the shield of confidentiality in a criminal matter.  An experienced CPA or Enrolled Agent will know when a referral to an attorney is merited.

Once the background of the situation has been survey by a tax professional, the unfiled returns should be prepared and filed, even if the client cannot pay the tax in full at the time of filing the returns.

Fork Lift.gif (180 bytes) This site is under construction.  Come back soon to visit us for more information Fork Lift.gif (180 bytes)

Links to other sources
filing and paying taxes late
The IRS is after me for not filing
Gill & Co. home page banner.gif (3910 bytes)
Copyright © 1997 Gill & Company, CPAs. All rights reserved.
Revised: October 02, 1997.