Tax Law and Collections

Failure To File

Coggins Law Office

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Brian Coggins, Tax Attorney

Failure To File Your Tax Return

There are a million reasons individuals fail to file their tax returns. Maybe you don’t have the money to pay the tax you know you owe. Perhaps time got away from you and you missed the filing deadline.

No matter what the reason for your failure to file, the results will be the same: The IRS will come after you for the taxes you owe. Large civil penalties will be assessed against you, and interest will accrue. The IRS may even press criminal tax evasion or fraud charges.

The best way to deal with the situation is to work with an experienced tax lawyer to file your past returns, minimize civil penalties and avoid criminal prosecution.


I Will Help You Through Your Failure to File Situation

I am attorney Brian Coggins. For more than 15 years I have been providing tax services to individuals and businesses in Roseville, California, and throughout the Sacramento area.

I know the law, I know your rights, and I know how to effectively deal with the IRS. I can help you.

Waiting Won’t Make Your IRS Tax Issues Go Away. Contact Me Today.

At Coggins Law Office, I can help you minimize civil penalties, limit your criminal exposure and avoid IRS collections proceedings.

Call my office at 916-270-2895 or contact me online to schedule a free consultation.

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Civil Penalties For Failure To File

If you fail to file and pay your taxes on time, you face two civil penalties. The first is a penalty for failure to file. This penalty is generally equal to 5 percent of your unpaid taxes, every month up to 25 percent. The penalty for failure to pay your taxes is a percentage of your unpaid taxes every month up to 25 percent.

These penalties are on top of the tax you owe. Interest will also accrue from the time you miss the deadline to the time your taxes are paid in full.

Other Risks

In addition to being hit with civil penalties, failure to file a tax return could result in the IRS filing a tax return on your behalf. Called a substitute return, this return will estimate your income and deductions — and most likely not in your favor. If the IRS files a substitute return and determines you owe taxes, it can begin collection proceedings against you.


If a substituted return is filed, the taxes are not eligible for discharge in bankruptcy — therefore, it is important to file your taxes before the IRS files them for you.

You also risk criminal penalties. If the IRS believes you are intentionally not filing returns in an effort to avoid paying taxes, you could be charged with criminal tax fraud.

An Experienced Tax Attorney Serving Northern California


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Coggins Law Office

9001 Foothills Boulevard, Suite 110

Roseville, CA 95747

+1 (916) 270-2895

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