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Overview - Nonfiler Enforcement


Taxpayers who fail to file income tax returns and effectively stop paying income tax, pose a serious threat to tax administration and the American economy. Their actions undermine public confidence in the Service's ability to administer the tax laws fairly and effectively.

The Internal Revenue Service's role in combating the area of nonfiling is that of outreach, education, and enforcement of the tax laws.  However, it is understood that there are those who will not respond to outreach efforts and simply refuse to comply with the law.  It is to those individuals, who deliberately fail to comply with their obligation to file required tax returns and pay any taxes due and owing, that IRS Criminal Investigation devotes its investigative resources.  In the most egregious cases, criminal prosecution is recommended to the United States Attorney's office.

Where Do You Report Suspected Tax Fraud Activity?
If you have information about an individual or company you suspect is not complying with the tax law, report this activity.


Table of Contents - Nonfiler Enforcement 

Criminal Investigation (CI)

Tax Fraud Alerts


Page Last Reviewed or Updated: 09-Dec-2016