Unfiled Returns | Back Taxes

We’re Here to Help you Get Caught Up

“The whole process from start to finish was seamless. Glen was a pleasure to work with; efficient, kind and helpful! We will be using EAS Income Tax Services for all our tax needs in the future.”

Paul H.

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Get Caught Up on Your Back Taxes—Without the Stress

Falling behind on taxes is more common than you might think. Life changes—whether financial difficulties, emotional stress, or simply feeling overwhelmed by the complexity of tax laws—can lead many taxpayers to miss filing deadlines. However, ignoring your unfiled taxes won’t make them go away, and penalties and interest continue to add up. Fortunately, at EAS Income Tax Services, we specialize in helping individuals and businesses get caught up on back taxes quickly and painlessly, so you can move forward with confidence.

Why Addressing Back Taxes is Urgent

Every year, over one million taxpayers fail to file their returns on time, according to IRS statistics. Whether it’s due to lost records, confusion about tax law changes, or fear of what you might owe, the consequences of unfiled taxes get worse over time. Penalties, interest, and potential IRS enforcement actions like wage garnishments or liens could be waiting if you don’t act.

The good news? No matter your situation, we can help—whether you’re an individual taxpayer, head of household, self-employed professional, or business owner. Our experts are ready to step in and solve your tax issues with personalized support every step of the way.

Ignoring back taxes can lead to severe consequences, including:

  1. Accrued Penalties and Interest: The longer your taxes remain unpaid, the higher the additional costs.
  2. IRS Collection Actions: The IRS may file tax liens against your property, garnish wages, or levy bank accounts.
  3. Loss of Tax Refunds: Future tax refunds may be offset to cover your back taxes.
  4. Damage to Credit: IRS liens can negatively impact your credit score.
  5. Increased Stress: The burden of unpaid taxes can create financial and emotional strain.

At EAS Income Tax Services, we work to minimize these risks while helping you resolve your back taxes in the most favorable way possible.

Our Comprehensive Back-Tax Services Include:

  • Reconstructing Missing Tax Records: Lost your tax documents or other critical paperwork? We’ll help you reconstruct those records so you can move forward.
  • Preparing and Filing Past-Due Returns: No matter how many years of unfiled returns you have, we’ll get them filed quickly and accurately. Whether you’ve missed one year or several, our team has the expertise to get you back on track.
  • Negotiating with the IRS: As a Certified Tax Resolution Specialist, we’ll negotiate directly with the IRS on your behalf to secure the best possible outcome, whether that’s reducing your tax debt or preventing enforcement actions.
  • Offer in Compromise (OIC): If you owe more than you can pay, we can help you apply for an Offer in Compromise, which allows you to settle your tax debt for less than the full amount owed. This option can give you a fresh start financially, and we’ll walk you through the entire process.
  • Setting Up Payment Plans: If paying your back taxes in full isn’t feasible, we’ll arrange an installment agreement with the IRS. This way, you can pay off your debt in manageable monthly payments without further penalties or interest piling up.
  • Full IRS Representation: Dealing with the IRS can be intimidating, but you won’t have to do it alone. We’ll represent you throughout the entire tax preparation, negotiation, and collection process. Our team ensures every communication is handled properly, so you don’t have to worry about missteps or misunderstandings.

Who Can Benefit from Back Taxes Relief?

Our back taxes relief services are ideal for:

  • Individuals who missed filing one or more tax returns.
  • Business owners or self-employed professionals overwhelmed by unpaid taxes.
  • Taxpayers who can’t afford to pay their full tax debt immediately.
  • Anyone facing IRS collection actions like liens, levies, or wage garnishments.
  • People looking to minimize penalties and interest on overdue taxes.

Why Choose EAS Income Tax Services for Back Taxes Relief?

  1. Certified Expertise: Our team is led by Glen L. Graves II, an Atlanta CPA and Certified Tax Resolution Specialist. With years of experience in tax resolution, we know how to handle even the most complex back tax situations.
  2. Personalized Approach: Every taxpayer’s situation is unique. We tailor our strategies to your specific financial circumstances to achieve the best outcome.
  3. Proven Results: From securing affordable payment plans to negotiating substantial tax reductions, our track record speaks for itself.
  4. Stress-Free Process: We handle all communication with the IRS, so you don’t have to.
  5. Nationwide Services: Based in Atlanta, GA, we proudly serve clients across the country who are dealing with back taxes and IRS issues.

Avoid Missing Out on Your Hard-Earned Refund

Did you know that the IRS only has to pay you a tax refund if you file your return within three years of the due date? If you’re owed a refund but have missed that window, you could be leaving money on the table. Our team will help you file your returns promptly to ensure you receive any refund you’re entitled to before the deadline passes.

IRS Compliance and Filing Requirements

To be considered “in compliance” with the IRS, you must have filed tax returns for the last six years. This is the minimum requirement for participating in any IRS tax resolution program, including Offers in Compromise, installment agreements, or other relief options. We’ll make sure all six years of your returns are properly filed and that you meet all compliance requirements to pave the way for a tax resolution plan.

If your records are incomplete, don’t worry—our team specializes in reconstructing tax histories, so we can still file your returns even if you’re missing documents.

Consequences of Unfiled Taxes

Filing late isn’t just about missing deadlines. Over time, the IRS may impose failure-to-file penalties, which can add up to 25% of your unpaid taxes. There’s also the failure-to-pay penalty, interest charges on the unpaid amount, and possible wage garnishments, tax liens, or even bank levies if the debt continues to grow. In extreme cases, criminal charges can be pursued, though this is less common.

Acting now can prevent the situation from escalating. The sooner you file, the sooner you can halt additional penalties and enforcement actions.

It’s Never Too Late to File Your Back Taxes

Whether it’s been one year or ten, there’s still time to address your unfiled tax returns. The key is to take action now before the IRS comes knocking. At EAS Income Tax Services, we make the process easy by handling everything from start to finish—so you don’t have to navigate this complex situation alone.

Common Questions About Back Taxes Relief

Q: What if I can’t afford to pay my back taxes?
If paying in full isn’t possible, we can help you explore options like installment agreements or an Offer in Compromise. These solutions can make repayment manageable based on your financial situation.

Q: Can penalties be reduced?
Yes, in certain cases, penalties can be reduced or removed entirely through penalty abatement. We’ll review your circumstances to see if you qualify.

Q: How do I stop a tax lien or levy?
By addressing your back taxes promptly, we can work with the IRS to have liens or levies removed. This often involves negotiating a payment plan or other resolution.

Q: What if I haven’t filed taxes in years?
Unfiled returns can create significant tax liabilities. We’ll help you file all missing returns, correct any inaccuracies, and work to resolve the resulting tax debt.

Help is Just a Call Away

Don’t let the fear of back taxes keep you up at night. By partnering with EAS Income Tax Services, you’ll benefit from professional, experienced guidance every step of the way. Our Certified Tax Resolution Specialists will take care of the details so you can focus on what’s important—without the stress of dealing with the IRS.

Ready to Resolve Your Back Taxes?

Don’t let unpaid taxes create unnecessary stress. At EAS Income Tax Services, we provide expert guidance and proven strategies to help you resolve back taxes efficiently. Contact us today to take the first step toward financial peace of mind.

  • Call (404) 719-0330 to speak with a trusted CPA.
  • Email us at GLG@eas.tax for inquiries or to schedule an appointment.
  • Book a free 30-minute consultation online at Calendly.

Contact Us Today

Call us now at (404) 719-0330 or email us at GLG@EAS.tax to schedule a consultation. Let us help you resolve your back taxes and get back on solid financial ground.

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Understanding IRS Payment Agreements

When a taxpayer owes taxes, the IRS typically postpones placing a tax lien or seizing property. The taxpayer may voluntarily pay the tax or establish payment arrangements. This approach allows taxpayers to address their outstanding tax liabilities without immediate legal consequences.

When a taxpayer is facing enforcement action, they typically receive four computerized notices from the IRS. These notices are as follows:

CP14: This notice informs the taxpayer about the amount of tax owed and provides instructions on how to address the issue.

CP501: The CP501 notice serves as a reminder of the outstanding tax liability and emphasizes the importance of timely payment.

CP503: If the taxpayer fails to resolve the issue, the IRS sends a CP503 notice, indicating that immediate action is necessary.

CP504: The IRS issues a final warning before initiating enforcement actions such as liens or property seizures.

Reading these notices thoroughly is crucial to protect the taxpayer’s rights. EAS Tax Services can help you navigate these notices successfully. The IRS can help the taxpayer come into compliance and address their tax obligations by making arrangements. 📜💼

These arrangements include:

Installment Agreements

Full or partial payment

Offers in compromises and delaying collection until the taxpayer’s financial condition improves

Placing the account in currently not collectible (CNC) status

It’s crucial to focus on two key aspects, especially in the case of a serious delinquency (meaning the amount owed exceeds $250,000):

  1. Collection Status Expiration Date (CSED): The CSED represents the deadline by which the IRS can legally collect the outstanding tax debt. It’s essential to be aware of this date, as it determines when the IRS’s collection efforts expire.
  2. Lien Determinations: In such cases, the IRS may directly assign the case to an IRS Revenue Officer rather than handling it through the Automated Collection System (ACS). This personalized approach ensures a thorough evaluation.

Short-term Extension of Time of Pay

The IRS will grant up to 180 days to pay liability in full.

To request an extension, individuals have two options:

Online Payment Agreement Tool: Taxpayers can use this online tool to set up an extension. It’s a convenient way to arrange for additional time to pay taxes. Unlike installment agreements, this type of extension has no setup fee.

Phone Call to the IRS: Alternatively, taxpayers can call the IRS to request an extension. Speaking directly with an IRS representative allows for personalized assistance.

Benefits of this extension:

Reduced Penalties and Interest: Taxpayers who opt for this extension typically pay lower penalties and interest compared to other methods.

Qualification Criteria: To qualify, a taxpayer must owe less than $100,000 in combined tax, penalties, and interest.

Hardship Extension of Time to Pay

Under the IRS Fresh Start Initiative, individuals who find themselves in a situation where they would need to sell property at a reduced price if they paid the tax on time (or face similar undue hardship) can request an extended time to pay. As part of this initiative, the IRS may waive late-payment penalties for those who qualify.. It’s a helpful option for those facing financial challenges. 🌟🏦

File Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship. The back of the application lists the conditions for granting extensions under Sec. 6161. Interest still accrues.

Offer in Compromise (OIC)

An Offer in Compromise (OIC) is an arrangement that permits a taxpayer to settle their debt for an amount less than what they owe. The Internal Revenue Service (IRS) grants this relief only if the offer represents the maximum amount they can reasonably expect to collect from the taxpayer within a specific period. To learn more about the necessary forms, user fees, and other terms, refer to Form 656-B Booklet, Offer in Compromise. Keep in mind that the IRS may extend the statutes of limitations and file a federal tax lien as part of the OIC process..

To be eligible for an Offer in Compromise (OIC), the taxpayer must meet the following criteria:

  1. Filed Tax Returns: The taxpayer must have filed all their tax returns.
  2. Received a Bill: They should have received a bill for at least one tax debt included in the offer.
  3. Estimated Tax Payments: You must make all required estimated tax payments for the current year.
  4. Business Owners with Employees: If the taxpayer is a business owner with employees, they must have made all required federal tax deposits for the current quarter and the two preceding quarters.

Payment Options for OICs include:

  • Lump Sum Cash Offers: Paying a reduced amount in a single payment.
  • Periodic Payment Offers: Spreading payments over a period of time.

Remember that participating in an OIC may extend the statutes of limitations, and the IRS might file a federal tax lien as part of the process.

Currently Not Collective (CNC) Status

When a taxpayer faces financial hardship and cannot afford to pay both their owed taxes and basic living expenses, the IRS may place their account in Currently Not Collectible (CNC) status. Here are the key points:

  1. CNC Status: The IRS agrees that the taxpayer’s financial situation prevents them from making payments. While in CNC status, the IRS will cease collection activity.
  2. Tax Lien: If the taxpayer owes more than $10,000, the IRS will still file a federal tax lien, even during CNC status.
  3. Temporary Status: CNC status is temporary, and the IRS will periodically evaluate (usually annually) whether the taxpayer’s financial circumstances have changed.
  4. Penalties and Interest: Despite being in CNC status, penalties and interest will continue to accrue.

Installment Agreements

Section 6159 authorizes the IRS to establish written agreements with taxpayers.

These agreements allow taxpayers to make installment payments toward their tax liabilities. The IRS makes this determination based on whether such an agreement will facilitate full or partial collection of the liability.

Taxpayers have several options for installment agreements:

Guaranteed Installment Agreement: Qualifying taxpayers can set up a guaranteed installment plan.

Discretionary Installment Agreements: Categorized into:

Streamlined Installment Agreement: For straightforward cases.

In-Business Trust Fund Express Installment Agreement: Designed for businesses.

Regular Installment Agreement: A more flexible option.

Remember that these agreements help manage tax payments over time, but it’s essential to understand the terms and conditions associated with each type.

To set up an installment agreement with the IRS, you have several options:

Online Payment Agreement Tool: Utilize the Online Payment Agreement Tool available on the IRS website.

Form 9465: File Form 9465, which is the Installment Agreement Request for individuals.

Form 433-D: Alternatively, you can use Form 433-D, which is specifically for installment agreements.

Contact the IRS: Give them a call to discuss your situation and explore payment options.

Written Communication: You can also write to the IRS.

Keep in mind that there is a setup fee, and in some cases, you may need to submit a financial statement. Make sure to follow the appropriate steps based on your circumstances.

Section 6331 of the Internal Revenue Code states that the IRS cannot carry out a levy (seizure of assets) while certain installment agreements are pending or in effect. The determination of whether to file a federal tax lien depends on the dollar amount of the liability. If a taxpayer submits an offer in compromise or their account is placed into uncollectible status, the IRS may file a federal tax lien.

For certain taxpayers who enter into installment agreements on timely filed returns, the IRS reduces the failure-to-pay penalty from half a percent to a quarter percent per month for any month in which an installment agreement is in effect. However, if the agreements are terminated, penalties increase to one-half percent.

Remember that these provisions aim to balance taxpayer obligations while ensuring efficient tax collection.

Additionally, if a taxpayer appeals an installment agreement rejection or termination, the IRS suspends the collection period from the time the appeal is pending until the decision becomes final.

Tax Compliance Requirement:

Before approving an installment agreement, taxpayers must be in tax compliance.

Compliance includes filing tax returns and paying estimated taxes and federal tax deposits.

These obligations must be current from the date the installment agreement begins.

If it’s likely that a taxpayer will owe taxes at the end of the year, the accrued liability may be included in the agreement.

Pending Installment Agreement Requests:

When a taxpayer requests an installment agreement, the running of the Collection Expiration Statute Date (CESD) is suspended.

The request remains pending until it is reviewed, approved, and an installment agreement is established, or the request is withdrawn or rejected.

If the requested installment agreement is rejected, the running of the collection period is suspended for 30 days.

Default and Termination:

Guaranteed Installment Agreement

Under certain conditions, Section 6159(c) mandates that the IRS must accept installment payment proposals if the taxpayers are individuals who:

  • Owe only income tax of $10,000 or less (excluding penalties and interest);
  • Have not failed to file any income tax returns or to pay any tax shown on such returns in any of the previous five taxable years;
  • Have not entered into an installment agreement in any of the previous five taxable years; and
  • Commit to fully paying the tax liability within three years.

Discretionary Installment Agreements

1. Streamlined Installment Agreement

Taxpayers can find relief under the following conditions:

The total of tax liability, interest, and penalties does not surpass $50,000.

The balance is payable within 72 months or by the Collection Statute Expiration Date (CSED), whichever comes first.

  • The taxpayer has consistently filed all required income tax returns.

The suggested payment amount meets or exceeds the “minimum acceptable payment,” which is the larger of $25 or the sum obtained by dividing the tax liability, interest, and penalties by 72.

No financial statement is necessary, and no lien determination is made.

2. In-Business Trust Fund Express Installment Agreement

In-business trust fund express installment agreements can be approved under the following conditions:

The total assessed tax liability, including interest and penalties, does not exceed $25,000. This excludes unassessed accrued penalties and interest.

The taxes must be paid in full within 24 months or before the Collection Statute Expiration Date (CSED), whichever comes first.

A financial statement is not required. However, if the owed amount is between $10,000 and $25,000, the taxpayer is obligated to enter into a direct debit installment agreement.

There is no requirement for a lien determination. Refer to IRM 5.12.2.3.1 for more information.

EAS tax services can help you negotiate your best installment agreement.

3. Regular Installment Agreement

Regular installment agreements are used when the taxpayer doe not qualify for any of the above. For an individual taxpayer, this typically means the taxpayer owes more than $50,000 and needs longer than 72 months to payoff the liability.

The IRS may file a federal tax lien to protect its interest in collecting the debt.

Certain qualified individual taxpayers who owe less than $250,000 may set up an IA without providing a financial statement or substantiation if their monthly payment proposal is sufficient.

Partial Payment Installment Agreement

If full payment cannot be achieved by the CSED, and the taxpayer has some ability to pay, they can apply for a partial-payment installment agreement. The taxpayer must complete a full collection information statement and submit Forms 433-A and/or 433-B to determine their ability to pay.

There is a lien determination.

Understanding IRS Payment Plans
Tax Resolution Atlanta | IRS Tax Relief