Untangling the Non-Filer Case
Determine Which Years Need Filed and Develop a Resolution Strategy - Recorded 7/9/26
Non-filers present unique challenges for tax professionals, ranging from multiple years of unfiled returns to potential IRS enforcement actions. This course provides a practical framework for addressing non-filer cases, from gathering information and determining income to prioritizing filing years and communicating with the IRS. Participants will also learn how to manage client expectations and transition non-filers into long-term compliant clients.
Learning Objectives
Identify common issues and risks associated with the non-filer cases.
Explain methods for determining income and expenses.
Explain how to determine which tax returns must be filed.
Describe the IRS substitute for return (SFR) process and how to submit a reconsideration of an existing SFR assessment.
Education Information
IRS Program Number: NMVBP-T-00327-26-S
Credit hours: 2 NASBA CPE / 2 IRS CE
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
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Course expires one year after purchase.
Instructor: Thomas Gorczynski, EA, CTP, USTCP Learn more about our instructors here.
All continuing education is provided by Gregory & Associates, Inc doing business as Compass Tax Educators. Click here for more information regarding our refund, education and complaint policies.
