Page 36 - Tax Information for Individuals - Handbook0

What if you don’t file voluntarily (1/2)

Substitute Return

If you fail to file, we may file a substitute return for you. This return
might not give you credit for deductions and exemptions you may
be entitled to receive. We will send you a Notice of Deficiency
CP3219N (90-day letter) proposing a tax assessment. You will have
90 days to file your past due tax return or file a petition in Tax
Court. If you do neither, we will proceed with our proposed
assessment. If you have received notice CP3219N you can not

request an extension to file.

If any of the income listed is incorrect, you may do the following:
• Contact us at 1-866-681-4271 to let us know.
• Contact the payer (source) of the income to request a corrected
Form W-2 or 1099.
• Attach the corrected forms when you send us your completed tax
returns.

If the IRS files a substitute return, it is still in your best interest to
file your own tax return to take advantage of any exemptions,
credits and deductions you are entitled to receive. The IRS will

generally adjust your account to reflect the correct figures. 34