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In an effort to enforce tax law and increase tax compliance, the IRS will be visiting more taxpayers who haven’t filed their past tax year. They are also researching new compliance methods, looking into tax data, and increasing collection efforts from taxpayers who are out of compliance or in collections.

The main goal of the IRS is to bring into compliance those who are delinquent by filing all unfiled past tax years, and assisting with pending payment obligations that the individual may still have with the agency.

The IRS is seeking to use the following systems to further promote compliance:

  • Delinquent Return Refund Hold Program- An individual’s refund will be held if the IRS finds that the individual has at least one unfiled tax return within the last five years.
  • Automated 6020(b) Process- Promotes employment tax filing by identifying business taxpayers with employment requirements who have yet to file for a specific tax period. The IRS will be making greater efforts to ensure that businesses comply with both tax filing and payment requirements.
  • Automate Substitute for Return Program (ASFR)- Individual taxpayers who have multiple unfiled years as well as a tax liability possibly tied to these years will receive notices alerting them to tax years that need to be filed as well as any potential tax liability they may owe.
  • Increase Identification and Cases for Individuals and Business Non-Filers- The IRS will be looking into assigning new cases to IRS employees to ensure they assist those who have yet to file their past tax years.

Non-filers that are owed tax refunds, but are unable to receive them because of unfiled tax years, are encouraged by the IRS to file their unfiled tax years in order to receive future tax refunds.

The IRS has current and prior year tax forms and instructions available on Forms and Publications page or by calling toll free at 800-TAX-FORM.