Non-Filer

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Non-Filer

A person or corporation who does not file a tax return by the required date. In general, a person who has filed taxes once must continue to do so for the rest of his/her life (or existence, if a corporation). A non-filer may be subject to interest, late fees, and other penalties.
References in periodicals archive ?
205 206 207 Revised IRS tabulations of corporate tax return data for the posttabulation adjustments for 2012; new IRS tabulations of sole proprietorship and partnership tax return data for 2013; new Census Bureau nonfiler income data for 2013; revised Office of Tax Analysis bonus depreciation estimates for 2012-2014.
Virgin Islands for tax years 2002-2004 and treating him as a nonfiler for U.
52) If the IRS addresses the nonfiler problem as it currently does, by measuring the number of tax delinquency investigations, (53) and substituted returns it undertakes, (54) it will surely reduce the dollars attributable to that portion of the tax gap.
The IRS identifies a nonfiler as a person who fails to submit a tax return even though a third party has filed an earnings statement (W-2) or information return reporting interest or dividends (Form 1099) that shows the person received income during the year.
If you are a nonfiler, go directly your nearest tax professional and file tax returns with the Internal Revenue Service voluntarily.
Similarly, a city business may be an active corporation tax filer but may be a nonfiler for the city's commercial rent tax.
Compliance 2000 combines traditional enforcement efforts with other initiatives, such as taxpayer outreach and education programs, Market Segment Understandings, Audit Technique Guides, Advanced Pricing Agreements, and our Nonfiler Program.
For details on the TCMP, see Karla Daronco, Nonfiler Profiles, Processing Year 1991, I.
The Internal Revenue Service's Nonfiler Initiative announced in 1992 has brought about a substantial increase in the filing of delinquent returns.
The distinction of filer and nonfiler is being extended to these sectors to increase cost of doing business for nonfilers and to encourage compliant taxpayers.
192 CCAdj 193 Nonfarm 194 Proprietors' income Revised IRS tabulations of corporate tax return data for the posttabulation and mining adjustments for 2011; new IRS tabulations of sole proprietorship and partnership tax return data for 2012; new Census Bureau nonfiler income data for 2012.
Avineon will develop the software and architecture for the Business Master File Case Creation Nonfiler Identification Process (BMF CCNIP); this includes application design, development, testing and implementation support services.