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IRS Form 4549 | Failure to File | Unfiled Tax Returns


Coast to Coast Tax Relief Programs

Have You Received an IRS Form 4549? Are You Delinquent in Filing Back Tax Returns? If you have not filed tax returns and have delinquent tax returns, the IRS will audit your tax years and reassess your tax liability. You will receive an IRS Form 4549. The IRS will create a "Substitute for Return" which will allow the IRS to enforce collection against you.

Enforced collection means the IRS will enforce a levy on you and seize your paycheck. The IRS will seize a minimum of 15% of your Social Security, Social Security Disability (SSDI) or your Veteran's Pension through the Federal Payment Levy Program (FPLP).

Flat Fee Tax Relief is known far and wide as the tax professionals that routinely will have your IRS wage levy stopped and released in 1 day / 24 hours. No tax relief team can have your IRS wage levy stopped faster than our experience Tax Attorneys can. No one.

Although the able tax relief teams will have your paycheck restored, make no mistake about it, your past tax returns that are delinquent and unfiled will need to be prepared and filed. Your past due to tax returns will be prepared by our tax return department by an IRS certified tax preparer. Be assured that your tax returns will be prepared correctly. The IRS 4549 Form

When the IRS "audits" a nonexistent tax return a deficiency balance will be created and assessed. An IRS Form 4549 is generated to show the proposed tax assessment resulting from the claimed deficiency. A thirty (30) day letter will be sent with the 4549 Form and IRS Form 886-A.

This 30-day letter allows a taxpayer to ask for a reconsideration of the audit through the IRS appeals office. It is discretionary on the IRS's part to pass along your request to the appeals office. The proposed assessment letter is not required by law which means that it is not always used by the IRS.

Should the IRS discover a habitual non-filer before the taxpayer's voluntary disclosure, either through the IRS non-filer program or due to an informant, the IRS will often refer the matter to the Criminal Investigation Division (CID) to determine if criminal prosecution is warranted. Be advised that the IRS devotes substantial resources to identify non-filers. IF YOU ARE A NON FILER OF TAX RETURNS

The IRS will not enter into an Installment Agreement (payment plan) with a delinquent taxpayer. If you have unfiled tax returns, the IRS will not allow you to settle with the IRS through the Offer in Compromise program (Fresh Start Initiative). By not filing your tax returns, you have forfeited your rights. You must become IRS compliant. It is in your best interest to have your delinquent tax returns (the last 6 years) prepared and filed.

If you have received an IRS Form 4549, you need to look at what the IRS proposes to change on your tax return. If you are a non-filer, the IRS has placed you in the highest tax bracket. The IRS has given you no deductions whatsoever. The IRS has piled on failure to file penalties along with significant interest because of your failure to file.

These are your tax relief options:

  1. If a taxpayer agrees that the IRS is correct, you can sign the 4549 Form and return it to the address provided by the IRS. Our tax relief professionals at Flat Fee Tax Relief does not recommend that course of action with speaking to us first.

  2. If you do not agree with IRS 4549 Form, you must write to the IRS and explain what you believe to be correct and why. You must do this by the deadline stipulated in the letter accompanying the IRS Form 4549. Be advised that the IRS may have already sent out a levy to seize your paycheck, bank account, Social Security, Social Security Disability (SSDI) or Veteran's Pension.

  3. if you do not understand the proposed changes made by the IRS you could call the IRS at the phone # provided to you in the letter. Be prepared to wait while you are on hold. If you get the IRS on the phone, you can ask them for an explanation. If you do not have the time to be on hold with the IRS, you could write a letter to them and ask for an explanation. Good luck with that idea as the IRS may have already sent out the levy.

  4. Your final choice is to engage an IRS tax professional. This is actually your best course of action. A tax professional must be either a Tax Attorney, C.P.A. or what is called an Enrolled Agent (EA). At the very minimum, you should consult with a tax professional so that you can make an informed decision.

This article is provided by the tax professionals at Flat Fee Tax Relief who have been providing real IRS tax relief at a very affordable fee for more than a decade. Our tax pros are strategically located in Clearwater, Florida, and San Diego, California. Our coast to coast coverage allows our teams to serve our clients from 8 A.M. Eastern to 6 P.M. Pacific time. The extended hours are invaluable when a client needs an IRS levy stopped and released in one day.


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