. Filing any back taxes is very essential. Non filers are given the harshest of the IRS punishments if the IRS catches them before they deliberately file. Taxpayers who think the IRS won’t catch them are wrong. Ignoring the IRS can even lead to the IRS filing tax returns for you, giving you no deductions and them making sure you owe a lot more money than if you were to file deliberately.

1. 
   
   Prepare Documents
   
   
   Find required documents in preparation to fill out tax returns. If you don't complete a tax return, the IRS will complete a "Substitute Return" which will count as returns for the years not filed.. When the Internal Revenue Service does this for you, you should use a tax professional and file a revised your return to save money. The return the IRS files will have to be done over to make sure you get all the credits you are allowed. If you cannot find supporting tax documents, it is good to contact the IRS or your employer or former employer to try to obtain relevant tax information. To file or amend a filing you need tax documents such as a W2, 1099 as well as other documents supporting any deductions you are taking. IRS form 4852 can be used to substitute W-2’s if you cannot obtain from the IRS or employers.


2. Find a Good CPA, Tax Attorney or Enrolled Agent
   
   
   When you have obtained all of the documentation that is necessary or you need assistance obtaining the filing information, contact a tax professional. When hiring a tax relief expert it is best to work with a firm that will file unfiled returns for you AND help settle taxes owed. You will get the best outcome if you have the same company filing and helping you handle any taxes owed that you cannot pay.


3. Work with the Tax Professional you Chose to File Back Taxes
   
   
   You only have to file back tax returns for the last 7 years. Your tax filing professional will let the IRS know you will be filing delinquent back taxes. Once the returns are filed, you will be back into good standing with the Internal Revenue Service. There will be charges associated with hiring a tax firm but in the grand scheme of things these charges are worth it because of the savings and the confidence things were done correctly. After you file your tax returns you will know how much you owe the IRS.


4. Understand Options to Pay Back Taxes
   
   
   If you cannot pay the tax amount owed, work with tax relief firm so they can examine your financial position to find the best solution for you. In rare cases, you can submit an Offer In Compromise (OIC), however, this option is only available if the IRS is unsure your liabilities are correct, or they don't think you can pay--it is rare to get an Offer in Compromise approved. If your tax relief company feels there isn’t a way to settle for less, and you cannot pay the total amount owed now, then you can request a PPIA (Partial Payment Installment Agreement). PPIAs come usually in a 60 month payoff term. If you owe more than $25,000, you will have to submit IRS form 433F (Collection Information Statement) , and an installment agreement request on your behalf.