Many practitioners will be contacted by individuals who haven't filed their taxes for any number of years creating myriad problems for compliance and penalties. This program will discuss the consequences of not timely filing returns, including civil and criminal penalties, and how to assist clients in coming into compliance.

Learning Objectives:

• List the reasons that some taxpayers get behind on their tax return filings


• Evaluate how to help clients collect information and prepare delinquent tax returns


• Recognize the statute of limitations for delinquent returns and the IRS’s policies on soliciting returns


• Identify the civil penalties and defenses for late filing and late payment


• Outline potential criminal penalties for non-filers