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What is a substitute for return?

Updated October 8, 20261 sourceTaxTruce teamFact checked
The short answer

It is a return the IRS files for you when you don't file. It may not give you deductions and exemptions you are owed. The IRS then mails a 90 day letter, CP3219N. You have 90 days to file your own return or go to Tax Court.

If you do neither, the IRS assesses the tax it proposed.

Sources

  1. IRS: Filing past due tax returns

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