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DELINQUENT TAX RETURNS:
It is in your best interest to file any and all delinquent tax returns. By not filing you may be losing out on a much needed refund, which has a 3 year window of opportunity for claiming. Until the return is filed the IRS will not know the outcome of your tax return, and you may lose your refund altogether.
If you are not current in filing, you may go back six years to catch up on all the unfiled tax returns. Should the outcome on a return reflect a tax amount that you are unable to pay fully, the return should still be filed. A payment agreement or an Offer-In-Compromise can be negotiated at a later time.
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