| You will have instant IRS Problems if you do not file a | | | | Computerized Information Returns Program (IRP). This |
| tax return. The Tax Code has specific time lines or | | | | program matches information documents against tax |
| statutes of limitations set out that allow the IRS to | | | | returns you have filed. If there is no information found |
| pursue nonfilers. | | | | indicating that you filed a tax return, the IRS initiates a |
| Criminal: Criminal charges can be brought against you | | | | Taxpayer Delinquency Investigation (TDI). You will |
| only within six years of the date that the tax return | | | | receive notices from the IRS, then phone contacts or |
| was due. | | | | more letters, and finally a revenue officer might start |
| Civil: There are no deadlines but civil penalties can be | | | | looking for you.o The IRS has four different ways to |
| imposed. The penalties and interest can be assessed | | | | notify nonfilers. If you do not respond to one method, |
| on the taxes you owe forever. | | | | the other methods will be tried.o Written request from |
| IRS policy: The IRS does not usually pursue a nonfiler | | | | the Service Center. You will receive three notices |
| after six years from the filing due date. | | | | within a 16 week period.o Phone call or letter from a |
| If you owe taxes and do not file a tax return, it is a | | | | taxpayer service representative. At this time, you will |
| crime. You can be fined up to $25,000 per year and/or | | | | be given a deadline to file your tax returns.o Call or visit |
| sentenced to one year in prison for each unfiled year. | | | | from a revenue agent or officer. You will be given a |
| If you file your tax return and it states that you owe | | | | deadline to file your returns with the officer or they will |
| taxes and do not pay them, there is no criminal penalty. | | | | offer to help you prepare your returns. (If you still do |
| Your unpaid taxes will be assessed penalties and also | | | | not file your returns, the IRS can legally prepare them |
| accrue interest though. | | | | for you.)o Visit from a special agent. If this happens, it |
| Ways the IRS pursues nonfilers include:o The | | | | means you are subject to a criminal investigation. |