Haven't filed my taxes in last two years

[wheeliesteve]

What is the name of your state? Texas

I haven't filed my income tax return in the last two years in a row and I want to find out what I need to do in order to fix this without going to jail for it or if I even have to worry about that. I am 35 years old and these past two years are the first time in my life that I have not filed my income tax. I have lost the w2s for 2004 which I will have to obtain from 3 different companies. Since then I have worked for the same company. I didn't file my taxes the 1st time because it looked like I owed them a couple of thosand dollars so just kept putting it off until before you know it the whole year had went by and then I once again failed to file this year becuase I think I owe another couple of thosand for 2005 as well. I have changed my witholdings with my employer now to have them take more taxes out so I won't owe anything going forward. I just want to get this straightened out now before I get any deeper in the hole. Also I am already on a payout plan with the IRS becuase of situation I got in to with my son's mother for 2002 so I am already paying them a monthly fee to pay this debt off.

Any expert advice would be greatly appreciated.

[fairisfair]

ldij is probably best qualified to answer your question, watch for her reply. she may be gone for the day, but you will get an answer. Hang in there.

[tranquility]

File your taxes. The government will be happy to have you back on the rolls and I have never heard of a person getting jail time for someone in your situation who files before the government gets on their case.

Get copies of the W-2s for 2004. If you cannot, there is a substitue w-2 form you can use. But, you will explain how your employers won't give you copies of the w-2 on the form, so you are going to have to contact your old employer anyway.

Your situation is not that unusual. What is unusual is that a W-2 employee hasn't gotten any letters from his uncle (Sam) as yet. File, put it behind you, rest easy.

The only twist in the situation is the current installment plan. By failing to file, you violated your agreement with the government and they have the right to call the debt. When clients come in with the problem of not being able to pay for another year, we make sure they timely file anyway, even if there is not a check included with the return--in the hope the installment does not fail. I'm not sure what the result in your case will be. It seems the government would rather get its money on an installment plan rather than go through collection activities even though it would be their right to do so.

[questionthority]

[i][quote=wheeliesteve]What is the name of your state? Texas

I haven't filed my income tax return in the last two years in a row and I want to find out what I need to do in order to fix this without going to jail for it or if I even have to worry about that. I am 35 years old and these past two years are the first time in my life that I have not filed my income tax. I have lost the w2s for 2004 which I will have to obtain from 3 different companies. Since then I have worked for the same company. I didn't file my taxes the 1st time because it looked like I owed them a couple of thosand dollars so just kept putting it off until before you know it the whole year had went by and then I once again failed to file this year becuase I think I owe another couple of thosand for 2005 as well. I have changed my witholdings with my employer now to have them take more taxes out so I won't owe anything going forward. I just want to get this straightened out now before I get any deeper in the hole. Also I am already on a payout plan with the IRS becuase of situation I got in to with my son's mother for 2002 so I am already paying them a monthly fee to pay this debt off.

PEOPLE ARE NOT REQUIRED TO FILE A FORM 1040 BECAUSE IT DOES NOT
HAVE A VALID OMB CONTROL NUMBER AS REQUIRED BY THE PAPERWORK
REDUCTION ACT and ADMINISTRATIVE PROCEDURES ACT REGULATIONS
1. The Paperwork Reduction Act, 44 U.S.C. 3501, et seq., mandates that forms and regulations of
federal agencies that require the provision of information must bear and display OMB control
numbers. (See 44 U.S.C. 3501, et seq.)
2. 1 C.F.R. 21.3 5 requires that OMB control numbers shall be placed parenthetically at the end of a
regulation or displayed in a table or codified section. (See 1 C.F.R. 21.35.)
3. The following tax regulations contain OMB control numbers at the end of these regulations:
26 C.F.R. 1.860-2 (Exhibit 115)
26 C.F.R. 1.860-4 (Exhibit 116)
26 C.F.R. 1.897-1 (Exhibit 117)
26 C.F.R. 1.901-2 (Exhibit 118)
26 C.F.R. 1.1445-7 (Exhibit 119)
26 C.F.R. 1.6046-1 (Exhibit 122)
26 C.F.R. 1.6151-1 (Exhibit 124)
26 C.F.R. 1.6152-1 (Exhibit 125)
26 C.F.R. 1.9200-2 (Exhibit 126)
26 C.F.R. 31.3401(a)(8)(A) -1 (Exhibit 127)
26 C.F.R. 31.3501(a)-1T (Exhibit 128)
26 C.F.R. 301.6324A-1 (Exhibit 129)
26 C.F.R. 301.7477-1 (Exhibit 130)
4. 26 U.S.C. 6012 does not specify where tax returns are to be filed. (See 26 U.S.C. 6012.)
5. 26 U.S.C. 6091 governs the matter of where tax returns are to be filed. (See 26 U.S.C. 6091.)
6. By the plain language of Section 6091, regulations must be promulgated to implement this
statute. (See 26 U.S.C. 6091.)
7. In 5 U .S.C. 551, a "rule" is defined as:
"(4) _rule_ means the whole or a part of an agency statement of general or particular
applicability and future effect designed to implement, interpret, or prescribe law or policy
or describing the organization, procedure , or practice requirements of an agency . . . ."
8. 5 U.S.C. 552 describes in particular detail various items which must be published by federal
agencies in the Federal Register, as follows:
"(1) Each agency shall separately state and currently publish in th e Federal Register for
the guidance of the public--
(A) descriptions of its central and field organization and the established places at
which, the employees (and in the case of a uniformed service, the members)
from whom, and the methods whereby, the public may obtain information, make
submittals or requests, or obtain decisions;
(B) statements of the general course and method by which its functions are
channeled and determined, including the nature and requirements of all formal
and informal procedures available;
(C) rules of procedure, descriptions of forms available or the places at which
forms may be obtained, and instructions as to the scope and content of all
papers, reports, or examinations;
(D) substantive rules of general applicability adopted as a uthorized by law, and
statements of general policy or interpretations of general applicability formulated
and adopted by the agency; and
(E) each amendment, revision or repeal of the foregoing."
9. The Department of the Treasury as well as the IRS acknowledge the publication requirements of
the Administrative Procedure Act in 31 C.F.R. 1.3 and 26 C.F.R. 601.702. (See 31 C.F.R. 1.3; 26
C.F.R. 601.702.)
10. The Commissioner of Internal Revenue promulgated the Treasury Regulation set out at 26 C.F.R.
602.101 to collect and display the control numbers assigned to collections of information in
Internal Revenue Service regulations by the Office of Management and Budget (OMB) under the
Paperwork Reduction Act of 1980. (See 26 C.F.R. 602.101.) (Ex. 006.)
11. The Internal Revenue Service intended that 26 C.F.R. 602.101 comply with the requirements of
OMB regulations implementing the Paperwork Reduction Act of 1980, for the display of control
numbers assigned by OMB to collections of information in Internal Revenue Service regulations.
40
12. 26 C.F.R. 602.101(c) displays a table (the "Table") which on the left side lists the CFR part or
section where the information to be collected by the Internal Revenue Service is identified and
described, and on the right side, lists the OMB control number assigned to the OMB-approved
form to be used to collect the information so identified and described.
13. The Table displayed at 26 C.F.R. 602.101 in the 1994 version of the Code of Federal Regulations
lists 1.1 -1 as a CFR part or section that identifies and describes information to be collected by the
Internal Revenue Service. [See 26 C.F.R. 602.101 (1994)]
14. 26 C.F.R. 1.1 -1 relates to the income tax imposed on individuals by 26 U.S.C. 1.
15. The OMB control number assigned to the form to be used to collect the information identified and
described at 26 C.F.R. 1.1 -1 is 1545-0067. [See 26 C.F.R. 602.101(c)]
16. The OMB control number 1545-0067 is assigned to the IRS Form 2555.
17. The IRS Form 2555 is titled "Foreign Earned Income".
18. The IRS Form 2555 is used to collect information regarding foreign earned income. (See IRS
Form 2555.)
19. The OMB control number assigned to the IRS Form 1040 Individual Income Tax Return is 1545-
0074.
20. The Table set out at 26 C.F.R. 602.101 has never displayed the OMB control number 1 545-0074
as being assigned to the collection of individual income tax information identified and described
by 26 C.F.R. 1.1-1. (See 26 C.F.R. 602.101(c), current and all historical versions.)
21. The OMB has not approved the IRS Form 1040 U.S. Individual Income Tax Return as the proper
form on which to make the return of individual income tax information identified and described at
26 C.F.R. 1.1 -1. [(See 26 C.F.R. 602.101(c)]
22. The Table displayed at 26 C.F.R. 602.101 in the 1995 version of the Code of Federal Regulations
does not list 1.1 -1 as a CFR part or section that identifies and describes information to be
collected by the Internal Revenue Service. (See 26 C.F.R. 602.101(c) (1995).)
23. The Internal Revenue Service caused the entry for 1.1 -1 to be deleted from 26 C.F.R. 602.101,
by publishing the deletion at 59 FR 27235, on May 26, 1994. (See 26 C.F.R. 602.101; 59 FR
27235.)
24. The published deletion was accomplished under the supervision of Internal Revenue Service
employee Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate). (See
26 C.F.R. 602.101; 59 FR 27235.)
[b]

[wheeliesteve]

Originally Posted by tranquility

File your taxes. The government will be happy to have you back on the rolls and I have never heard of a person getting jail time for someone in your situation who files before the government gets on their case.

Get copies of the W-2s for 2004. If you cannot, there is a substitue w-2 form you can use. But, you will explain how your employers won't give you copies of the w-2 on the form, so you are going to have to contact your old employer anyway.

Your situation is not that unusual. What is unusual is that a W-2 employee hasn't gotten any letters from his uncle (Sam) as yet. File, put it behind you, rest easy.

The only twist in the situation is the current installment plan. By failing to file, you violated your agreement with the government and they have the right to call the debt. When clients come in with the problem of not being able to pay for another year, we make sure they timely file anyway, even if there is not a check included with the return--in the hope the installment does not fail. I'm not sure what the result in your case will be. It seems the government would rather get its money on an installment plan rather than go through collection activities even though it would be their right to do so.

Thanks for your advice. So do you think I need to spend money on hiring an attorney or would it be better to just file the past couple of years taxes late and wait on them to contact me?

[wonderingrover]

Originally Posted by wheeliesteve

Thanks for your advice. So do you think I need to spend money on hiring an attorney or would it be better to just file the past couple of years taxes late and wait on them to contact me?

For just a couple of years, you probably wouldn't need an attorney. It might be worthwhile to discuss the issue with a CPA or reputable tax service (such as H & R Block) just to make sure you have everything in place that you will need. As was previously mentioned, since you're going to the IRS rather than having them come to you, they will be much more willing to work with you.

[Snipes5]

No attorney nor even CPA required.

Do the following, in this order:

1) Ignore the idiot troll tax evasion "expert".
2) Go to [url]www.irs.gov[/url] and download the transcript request form. This can be used to get a printout of what the IRS has on file for you for tax year 2004. If you do this, you don't have to track down any W-2's and you don't have to do a substitute W-2 either.
3) Bring your 2004 printout and your 2005 W-2's to a tax preparer, such as H&R Block, and let them take care of it for you.

Snipes

[xylene]

Originally Posted by questionthority

[i]
If gov can tax your labor at 1%, then its only by legislative discrestion that they don't tax you at 100%.

No the government doesn't tax labor, it taxes income.

Adjusting tax rates IS by legislative discretion AND we elect those legislators by a constitutional process!

It is NOT involuntary servitude.

[wheeliesteve]

Originally Posted by Snipes5

No attorney nor even CPA required.

Do the following, in this order:

1) Ignore the idiot troll tax evasion "expert".
2) Go to [url]www.irs.gov[/url] and download the transcript request form. This can be used to get a printout of what the IRS has on file for you for tax year 2004. If you do this, you don't have to track down any W-2's and you don't have to do a substitute W-2 either.
3) Bring your 2004 printout and your 2005 W-2's to a tax preparer, such as H&R Block, and let them take care of it for you.

Snipes

Thanks for your advice. I called the IRS and they are sending me a transcript for w2s turned on my for 2004. They unfortunatly only received a w2 from 1 of the companies I worked for but there should be three. Should I just file my taxes for that year using the transcript they send me since that's all they have on file? Just curious.

Also like someone else mentioned that when I file this is going to break my contract agreement that I already have with them in which I make monthly installments. Any idea what will happen there?

Thank you so much for the information!

Steve

[tranquility]

By failing to timely file 2004, you already breeched your agreement with the government. If you continue to pay, they will probably continue to accept the money.

They don't have to, but I bet they will.

[Snipes5]

Just file the 04 and 05 returns, and keep paying. They will undouibtedly keep accepting your money.

Technically, you are required to report ALL your income, so you should report what you received. See if you can track down those other companies and get copies.

Snipes