The IRS Levied Your Checking Account, Yet You Never Filed a Tax Return

Ya, that's right. The IRS is known for completing what"Substitute Return" for you, the only thing you can do,
they call a "Substitute Return" for tax payers andis to file your own tax return or accept what the IRS
sending a notice to let you know how much you owesays is your tax liability..
the Department of the Treasury.It is always better to file your own tax return,
The tax client kept saying, "How could they levy myespecially if you received 1099s, because the IRS is
bank account, I never filed the return"NOT aware of all of your legal deduction.
It took a lot of explaining before she calmed down.The IRS computer receives the W2, bank interest,
I helped her to understand that when she worked asmortgage interest and additional information each year
an Independent Contractor, the company that sheand tries to match it with a return. If the taxpayer has
provided services for, filed a 1099. On this 1099 theynot filed a return, then the computer starts to send the
reported that they had paid her $26,000 fortax payer notices in the mail, telling them that they
non-employee services.need to file a previous year tax return.
I also explained, that more then likely, she had aAt some point, an IRS human gets involved and that's
savings account at the bank where she cashed herwhen the tax payer's troubles become more serious. It
checks in amounts over $2,500 (which is reported towill be a matter of time before the IRS will garnish your
the IRS) and the bank had reported "Interest" earnedwages or levy your bank accounts. You usually will
from her savings account, on a 1099 INT, to the IRS.have 21 days to respond before the bank sends ALL
She admitted that she had a savings account and thatof your monies from your checking and savings
she often cashed checks in amounts over $2,500 ataccounts, to the Department of the Treasury. And
one time.your employer payroll department, should give you
Once she understood that companies, banks, creditnotice that they have received a wage garnishment
unions, financial institutions, mortgage lenders andorder from the IRS. (If you haven't move you will
employees report certain information to the IRS, inreceive a notice in the mail as well)
order to legally take deductions -- she calmed downFiling past due tax returns is a necessary part of life,
considerably and asked what to do next.unfortunately, it only gets worst with the penalties and
In cases like this, when the IRS has completed ainterest.