Back Taxes & Unfiled Returns

Years of unfiled tax returns create serious legal exposure. Getting current with the IRS is often the essential first step toward resolution.

Warning Signs

  • You have one or more years of unfiled federal or state tax returns
  • You have received IRS notices about missing returns
  • The IRS has filed substitute returns on your behalf
  • You owe taxes from prior years that have not been addressed
  • You are concerned about potential criminal exposure from non-filing

How Mosser.tax Can Help

Unfiled returns keep you in a cycle of non-compliance that makes it impossible to resolve any underlying tax debt. The IRS requires you to be current on all filing obligations before it will consider any resolution program — including installment agreements or offers in compromise.

Mosser.tax helps clients:

  • Understand what returns are required — We help determine which years need to be filed and what documentation is needed.
  • Gather necessary records — The IRS can provide wage and income transcripts for prior years, which can help reconstruct records when documentation is unavailable.
  • Prepare and file back returns — Getting into compliance is the first step toward resolving any outstanding balance.
  • Address substitute returns — If the IRS has already filed a Substitute for Return (SFR) on your behalf, filing your own return may significantly reduce the amount owed.

Ready to Discuss Your Options?

Our team is ready to review your situation and help you understand what options may be available.

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Frequently Asked Questions

The IRS generally requires that you be current on the last six years of tax returns as a condition of any resolution. However, depending on your situation, the IRS may require returns going further back. Mosser.tax helps you understand what is required in your specific case.
If you fail to file a tax return, the IRS may file one on your behalf — this is called a Substitute for Return (SFR). An SFR typically does not include deductions or credits you are entitled to, which means the resulting tax liability is often higher than it would be if you filed your own return. Filing your own return can often substantially reduce an SFR-based liability.
Willful failure to file a tax return is a federal misdemeanor. In practice, the IRS typically pursues criminal charges only in cases involving significant amounts, intentional evasion, or other aggravating factors. If you are concerned about potential criminal exposure, it is important to speak with a qualified tax professional before contacting the IRS.
Filing your returns is the priority — even if you cannot pay the balance due. Once you are current on your filing obligations, there are resolution options available for the outstanding balance, including payment plans and, in some cases, offers in compromise or currently not collectible status.

Do Not Ignore a Tax Notice

The sooner you understand your options, the sooner you can make a plan.

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