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Your Client Has Not Filed A Tax Return For Many Years And Comes To You, Now What?

Your Client Has Not Filed A Tax Return For Many Years And Comes To You, Now What?

1 Credit


Subject Area


Webinar Qualifies For

1 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00279-20-S)

1 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273) (Approval No. 6273-CE-0286)

1 CE credit of Annual Filing Season program (AFSP)( IRS Approved : GEHNZ )

1 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00279-20-S)

1 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-T-00279-20-S)

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

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Before starting this self study program, please go through the instructional document.


  • What is the current status of non-filers and what is IRS doing about it?
    5 mins
  • IRS Policy Statement 5-133 Delinquent Resturns
    10 mins
  • Identifying the motivation for the client for not filing the tax return
    16 mins
  • Determining the filing status of the taxpayer
    23 mins
  • Cash on hand - Good defense for unreported income in the current years
    32 mins
  • IRS Voluntary Disclosure Program
    42 mins
  • To identify the collection status aspiration date
    47 mins

Course Description

Are tax problems keeping your clients awake at night? Are your clients afraid that they could lose their home, business or other assets?

Delinquent returns are often more closely examined and scrutinized by the IRS, requiring that much more care and accuracy to avoid audits. Clients often require experienced attorney that can provide the expertise needed alongside the protection of the attorney-client privilege — a vital asset if you feel that you’re at risk for prosecution. Delinquent taxes, if handled in the wrong way, drastically increase the chance of criminal prosecution or enforced collection activity.

As Per the Taxpayer Inspector General for Tax Administration (TIGTA) Non-Filers for 2011 - 2013 accounted for $39 Billion in Unpaid Income Taxes Due the Government. Learn what the IRS is currently doing to address this problem.

This online CPE/CE webinar for Tax Practitioners will cover following key topics: 

  • How far back a taxpayer should file to be in compliance per the Internal Revenue Service.
  • Identify how Non-Filers are not Equal.
  • How the Accountant should approach a Non-Filer situation regarding amount of Years Past Due?
  • Filing Status on the Delinquent Returns.
  • Statute of Expiration Implications.
  • IRS filing of Substitute for Returns on behalf of Taxpayer.

Click to access more webinars on: IRS Audit, Representation and Resolution | Latest Tax Updates | Sales and Use Tax CPE Courses

Learning Objectives

  • IRS filing of Substitute for Returns on behalf of Taxpayer.
  • To recall the process for bringing non-filers back into the tax season
  • To identify opportunities to resolve the client’s outstanding balance
  • The process of income estimation if income related information cannot be produced by the client.
  • To recognize importance of cooperation with the IRS.

Who Should Attend?

  • California Registered Tax Professional
  • Cloud Firms
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Entrepreneurial CPA
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Pros
  • Young CPA