New client hasn't filed last 6 years - what are my responsibilities

[taxea]

A question for you as far as mailing multiple years or singular years, I'm going to assume there is just a difference of opinion between you fine gentlemen.

However, the question is WHERE do you file a delinquent tax return? Assume the collection division is ready to put your client in the electric chair and the instructions on their levy letter instructs him (her) to send the return back to the address of the collection letter.

Right or wrong, I don't do this. I provide the client with the address where returns should be sent, and ignore the instructions on the letter.
Positives: A collection officer knows that the return has been filed and some determination will follow. Negatives: The collection division does not process returns, in fact, they tell me they CAN'T process a return. This means they have to send it somewhere else.

Either way, the collection officer will grow impatient because the IRS is so far behind processing returns that the collection division cannot allow the levy action to grow stale. Big problem. Once I had an old return held up for nearly two years.

When you have a letter from the IRS you should respond directly to them. I would follow their direction and send the return to their office with a phone call to them. You can fax it while you are on the phone with the IRS...this way you know they got it. Sending it to the address you would normally use just delays the process.

[ATSMAN]

>> You can fax it while you are on the phone with the IRS...this way you know they got it. Sending it to the address you would normally use just delays the process.

Agree. This works best if you are lucky to get the examiner on the phone when you call. Make sure you have a separate fax line because if you hang up and fax and then call them and they have to hunt down the fax and they will not be able to confirm if they actually received the fax.

[mscash]

You don't mention what is on the return but in cases where there is self-employment income I always tell clients that their Social Security account gets credited from what gets reported on their income tax return and there is a three year statute of limitations for adjusting that. The important one right now is 2011 because the statute expires next April. For 2010 and prior the client will owe the tax but will get now benefit.