Available Nationwide
Unfiled Tax Returns
If you have one or more years of unfiled returns, you are not alone, and it is not too late to fix. The IRS knows when returns are missing, and the longer you wait, the worse the consequences. Attorney James Maule helps individuals and families come into compliance, file back taxes, negotiate with the IRS, and resolve the penalties and debt that have accumulated.
Consequences of Unfiled Tax Returns
Not filing does not mean the IRS forgets about you. The consequences are serious and escalate over time.
No Statute of Limitations
When you do not file a tax return, the statute of limitations never begins to run. The IRS can assess taxes, penalties, and interest against you at any time, whether the return is one year late or twenty. Filing is the only way to start the clock.
Mounting Penalties and Interest
The failure-to-file penalty is 5% of the unpaid tax for each month the return is late, up to 25%. The failure-to-pay penalty adds another 0.5% per month. Interest compounds daily on top of both. A manageable balance can quickly grow into overwhelming debt.
Wage Garnishments and Levies
The IRS can garnish your wages, seize funds from bank accounts, and levy your property without first going to court. These collection actions can happen with little warning and can devastate your family's financial stability.
Substitute for Return (SFR)
If you do not file, the IRS can file a return on your behalf called a Substitute for Return. These are prepared using only the information the IRS has and never include deductions, credits, or exemptions you are entitled to. The result is almost always a tax bill far higher than what you would actually owe.
Criminal Prosecution Risk
While most unfiled return cases are civil, willful failure to file is a federal crime under IRC Section 7203. The IRS Criminal Investigation division pursues cases involving deliberate noncompliance, and conviction carries potential fines and imprisonment.
Lost Refunds
If you are owed a refund, you have only three years from the original due date to claim it. After that window closes, the money belongs to the government. Many people with unfiled returns do not realize they are owed money and lose it simply by not filing on time.
Filing Back Taxes and Resolving Your Case
I guide you through every step, from finding old financial records to filing returns and negotiating with the IRS.
Assess Your Situation
I start with a free, confidential consultation to understand how many years are unfiled, what notices you have received, and what your finances look like. I pull your IRS account transcripts to see exactly what the IRS knows and what actions they have taken.
Negotiate with the IRS on Your Behalf
Using a Power of Attorney, I communicate directly with the IRS so you do not have to. If collection actions are underway, I work to halt garnishments, levies, and liens while your case is being resolved.
Locate Your Financial Records
Filing back taxes requires accurate financial information, but records from years ago are often missing. I reconstruct income and deductions using IRS transcripts, bank statements, employer records, and other available documentation.
Prepare and File Your Back Tax Returns
I prepare each unfiled return using the correct forms and tax law for the year in question. Every legitimate deduction, credit, and exemption you are entitled to is claimed. The goal is to minimize your total liability.
Resolve Penalties and Outstanding Balances
Once returns are filed, I pursue every available avenue to reduce what you owe. This may include penalty abatement, an installment agreement, an offer in compromise, or Currently Not Collectible status, depending on your circumstances.
Reconstructing Records for Missing Years
One of the biggest obstacles to filing back taxes is that your financial records from years ago may be lost, incomplete, or simply never kept. This is a common problem, and it does not have to stop you from getting into compliance.
I reconstruct your income, deductions, and credits for each unfiled year. By working with IRS wage and income transcripts, bank records, employer data, and other third-party documentation, I build a complete and accurate picture of your finances even when your own records are gone.
This ensures that every return I prepare is as accurate and favorable as possible, claiming every deduction and credit you are entitled to.
Sources I Use to Reconstruct Records
- IRS Wage and Income Transcripts. W-2s, 1099s, and other income documents reported to the IRS by employers and financial institutions.
- Bank and Financial Statements. Deposit and withdrawal records that help verify income and identify deductible expenses.
- Employer and Payer Records. Past employers and clients may still have payroll records and payment documentation on file.
- Third-Party Documentation. Mortgage companies, insurance providers, and other institutions that may have records relevant to deductions and credits.
Why You and Your Family Should Act Now
Every day with unfiled returns gives the IRS more power over your financial life. The penalties grow, the collection actions escalate, and your options narrow.
- Protect your family from collection actions. The longer you wait, the more aggressive the IRS becomes. Wage garnishments and bank levies can happen without warning.
- Stop penalties and interest from growing. Every day you do not file, additional penalties and interest accrue. The sooner you act, the less you ultimately owe.
- Claim refunds before they expire. If the IRS owes you money for any unfiled year, you have only three years from the original due date to claim it.
- Reduce your risk of criminal prosecution. Voluntarily coming forward to file demonstrates good faith and significantly reduces the likelihood of criminal charges.
- Regain peace of mind. Living with unfiled returns creates constant stress. Filing resolves the issue and gives you a clear path forward.
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