PAST DUE RETURNS Often, tax obligation financial debt can be mostly resolved by just filing past due returns. The IRS usually enforces charges as well as passion on tax obligation due from missing returns, so unless you submit a charge abatement, those will certainly still likely have to be paid. It is likewise completely feasible that your client could even be entitled to a refund that they have actually lost out on as a result of missing out on returns. The only method to figure out is by simply gathering their economic files for that year as well as submitting the past due returns.