Non-filers can be subject to examination or audit, including having the IRS prepare what’s called a Substitute for Return or SFR. This is essentially a dummy return that takes all of the taxable income that was reported to the IRS on a W-2, 1099, et. all without any credits or deductions. When the IRS takes these actions, you need a representative who will advocate for you and ensure that only the correct amount of tax is assessed.
