Can a deficiency on a substitute return be modified by a subsequent delinquent return?

While the IRS is not statutorily forced to accept a return that you file after an SFR has been created and assessed upon, the IRS routinely will accept a subsequent return submitted by the non-filer. Once the IRS accepts the subsequent return, the tax penalties and interest previously assessed are reduced to what is calculated on the subsequent return rather than on the previous SFR.

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How important am I to the Federal and State Governments as a non-filer?
How likely is it that I will face criminal prosecution and go to jail when I file my delinquent tax returns?
What should I do to re-enter the tax system?
What specifically can the Tax Law Office of David W. Klasing do to help me re-enter the system?
Should I use an attorney, EA or a CPA to represent me when I re-enter the tax system?
What if I have a trusted relationship with a tax preparer and wish to have the additional protection of having a tax attorney represent me when I re-enter the tax system?
What are the common reasons people drop out of the tax system?
How does the IRS identify non-filers?
What happens after a non-filer has been identified by the IRS?
Once enforcement action has begun by the IRS, can I expect to hear from the state of California on the same issue (and visa versa)?
What is the government likely to do to force me to file the returns I have not filed?
Can a deficiency on a substitute return be modified by a subsequent delinquent return?
Can a deficiency on a substitute return be discharged in a subsequent bankruptcy?
What happens where the IRS have not previously filed substitute returns?
What penalties is the IRS able to impose on the delinquent tax filings?
Am I likely to be audited by the taxing authorities once I file the delinquent prior year returns?
Do I have to file every delinquent tax return for every missing tax year?
If I am due a refund or a credit on a delinquent tax year will I receive them?
Will any subsequent collection action taken by the taxing authorities after filing my delinquent returns affect my personal or business credit rating?

Tax Law Offices of
David W. Klasing
Attorney at Law & Certified Public Accountant- Tax Law

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Tax Law Offices of David W. Klasing Attorney at Law & Certified Public Accountant- Tax Law