The Non-filer Gotcha

Services for Real Estate Pros with Backoffice Squared

I represent taxpayers in Gainesville and the state of Florida who have tax issues with the IRS and Florida Department of Revenue. One of the common mistakes that non-filers make is to reason that because they had income tax withholding that probably exceeded their liability, they are immune from the IRS actions. Huge mistake that can cost thousands of dollars.

 There is a statute of limitations of when you can claim a refund of taxes. Any claims must be filed at the later of either:

  •          Three years from the date that the tax return was filed, or
  •          Two years from the date that the payment was recorded on IRS records.

If you never file, the time to make a claim runs out after two years. You might think that you have an out here – simply file the return late which would then start the three-year period. Not so fast. While the statute of limitations is now open for three years, you can only claim the payments within the last three years before the actual filing date. Since withholding payments are considered paid on the due date of the tax return, you are out of luck.

The bottom line – if you want to minimize your taxes paid, file the returns.

If you or someone you know has received a Notice of Intent to Levy or some other federal or state tax issue, please feel free to contact me at either (352) 317-5692 or email


Jim Payne, CPA


Gainesville, FL

Cell (352) 317-5692

Office (352) 376-9401

Fax (352) 376-9440


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Jim Payne, CPA

CPA firm practicing in the area of IRS Collections
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