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IRS collection agents are instructed not to waive penalties in non-filer cases without reasonable cause and the penalties that they are to consider assessing on secured delinquent returns under IRC Sec. 6020(a) are as follows:
Note: The burden of proof is on the government to establish fraudulent failure to file and this penalty can only be asserted for years after 1988 where there is clear and convincing evidence that the failure to file was done fraudulently.