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IR-2024-56SP: IRS lanza esfuerzo dirigido a quienes no declaran impuestos con altos ingresos; 125,000 casos con actividad financiera mayor de $100,000 millones

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Consejos Tributarios del IRS

29 de febrero de 2024

Edición Número: IR-2024-56SP

En Esta Edición

IRS lanza esfuerzo dirigido a quienes no declaran impuestos con altos ingresos; 125,000 casos con actividad financiera mayor de $100,000 millones

WASHINGTON — En el esfuerzo continuo por mejorar el cumplimiento tributario y garantizar la equidad, el Servicio de Impuestos Internos anunció hoy un nuevo esfuerzo centrado en los contribuyentes de altos ingresos que no han presentado declaraciones de impuestos federales en más de 125,000 casos desde 2017.

La nueva iniciativa, posible gracias a los fondos de la Ley de Reducción de la Inflación, comienza con cartas de cumplimiento del IRS que se envían esta semana sobre más de 125,000 casos en los que no se han presentado declaraciones de impuestos desde 2017. Los envíos por correo incluyen más de 25,000 a aquellos con más de $1 millón en ingresos, y más de 100,000 a personas con ingresos entre $400,000 y $1 millón entre los años tributarios 2017 y 2021.

Todos estos son casos en los que el IRS ha recibido información de terceros, como a través de los formularios W-2 y 1099, que indican que estas personas recibieron ingresos en estos rangos, pero no presentaron una declaración de impuestos. Sin los recursos adecuados, el programa para no declarantes del IRS solo se ha ejecutado esporádicamente desde 2016 debido a graves limitaciones presupuestarias y de personal que no permitieron trabajar en estos casos. Con los nuevos fondos disponibles de la Ley de Reducción de la Inflación, el IRS ahora tiene la capacidad de realizar este trabajo básico de administración tributaria.

"En esta época del año en la que millones de personas trabajadoras están haciendo lo correcto al pagar sus impuestos, no podemos tolerar que aquellos con ingresos más altos no cumplan con el deber cívico básico de presentar una declaración de impuestos", dijo el comisionado del IRS, Danny Werfel. "El IRS está tomando este paso para abordar esta manera más básica de incumplimiento, que incluye a muchos que participan en la evasión tributaria. Este es uno de los ejemplos más claros de la necesidad de tener un IRS adecuadamente financiado. Con los recursos de la Ley de Reducción de la Inflación, la agencia finalmente tiene los fondos para identificar a los que no declaran, garantizar que cumplan con esta responsabilidad cívica fundamental y, en última instancia, ayudar a garantizar la equidad para todos los que siguen las reglas".

Esta semana, el IRS comenzará a enviar por correo estas alertas de cumplimiento por no presentar una declaración de impuestos, conocidas formalmente como aviso CP59. Cada semana se enviarán entre 20,000 y 40,000 cartas, comenzando por los declarantes de las categorías de mayores ingresos. El IRS señaló que algunos de estos no declarantes tienen varios años incluidos en el recuento de casos, por lo que la cantidad de contribuyentes que recibirán cartas será menor que la cantidad real de avisos que se enviarán.

Las personas que reciban estas cartas deben tomar medidas inmediatas para evitar avisos de seguimiento adicionales, multas más altas y medidas de cumplimiento cada vez más estrictas. Las personas en esta categoría también deben consultar con un profesional de impuestos de confianza para que puedan presentar rápidamente sus declaraciones de impuestos tardías y pagar impuestos, intereses y multas atrasadas. La multa por no presentar la declaración asciende al 5% del monto adeudado cada mes, hasta el 25% de la factura tributaria. También hay información especial para no declarantes en IRS.gov que puede ayudarlos.

Dado que el IRS no tiene conocimiento de los posibles créditos y deducciones que estas personas puedan tener, la cantidad de ingresos potenciales que se obtendrán de este esfuerzo es incierta. La información de terceros sobre estos contribuyentes indica una actividad financiera de más de $100 mil millones. Incluso con un estimado conservador, el IRS cree que en estos casos están involucrados cientos de millones de dólares en impuestos no pagados. Al mismo tiempo, es posible que a algunos no declarantes se les deba un reembolso.

"Si alguien no ha presentado una declaración de impuestos de años anteriores, este es el momento de revisar su situación y corregirla", dijo Werfel. "Para quienes deben, el riesgo aumentará con el tiempo, al igual que la posibilidad de multas e intereses. Estos no declarantes deben revisar la información en IRS.gov que puede ayudar y considerar hablar con un profesional de impuestos de confianza lo antes posible".

La nueva iniciativa para quienes no declaran impuestos es parte de un esfuerzo más amplio que está en marcha con el IRS trabajando para garantizar que las grandes corporaciones, las grandes sociedades y los contribuyentes individuales de altos ingresos paguen los impuestos que adeudan. Antes de la Ley de Reducción de la Inflación, más de una década de recortes presupuestarios impidieron que el IRS siguiera el ritmo del conjunto cada vez más complicado de herramientas que los contribuyentes más ricos usan para proteger o manipular sus ingresos para evadir impuestos. El IRS ahora está tomando medidas rápidas y agresivas para cerrar esta brecha.

El IRS tiene una variedad de esfuerzos en marcha para mejorar el cumplimiento tributario en áreas pasadas por alto donde la agencia no tenía recursos adecuados antes de la financiación de la Ley de Reducción de la Inflación.

Por ejemplo, el IRS continúa persiguiendo a millonarios que no han pagado cientos de millones de dólares en deudas tributarias. El IRS ha recaudado casi $500 millones en esfuerzos continuos para recuperar los impuestos adeudados por 1,600 millonarios y el trabajo continúa en esta área. En otras áreas, el IRS está investigando discrepancias en los balances de asociaciones multimillonarias, intensificando las auditorías de más de 75 de las asociaciones más grandes que usan inteligencia artificial (IA), así como otras áreas.

El nuevo esfuerzo para los no declarantes centrado en los contribuyentes de altos ingresos que no han presentado una declaración de impuestos es parte de este esfuerzo más amplio para ampliar el trabajo de cumplimiento del IRS para garantizar la equidad en el sistema tributario.

No declarantes de altos ingresos: acciones del IRS se intensifican si no se presentan las declaraciones de impuestos

Las personas que no respondan a la carta de no declarante recibirán avisos adicionales y otras acciones coercitivas. En última instancia, esto puede conducir a una variedad de actividades de cumplimiento del IRS, incluidas acciones de cobro y auditoría, así como un posible proceso penal. Como parte de esto, el IRS también puede tomar medidas para presentar lo que se conoce como Sustituto de declaración (SFR, por sus siglas en ingles).

Si una persona repetidamente no responde y no presenta la declaración, el IRS puede crear una declaración de impuestos sustituta para el contribuyente. El IRS calcula esta declaración de impuestos sustituta en función de los salarios y otros ingresos informados a la agencia por empleadores, instituciones financieras y otros. La declaración tiene en cuenta el impuesto, la multa y los intereses adeudados por el contribuyente.

Es posible que esta declaración de impuestos no le dé a la persona crédito por las deducciones y exenciones que pueda tener derecho a recibir porque el IRS no conoce la situación de cada contribuyente. En este escenario, el IRS enviará un aviso de deficiencia CP3219N (una carta de 90 días) proponiendo una evaluación de impuestos. El contribuyente tendrá 90 días para presentar la declaración de impuestos vencidos o presentar una petición ante el Tribunal Tributario. Si la persona no hace ninguna de las dos cosas, el IRS procederá con la evaluación propuesta.

Si el IRS presenta una declaración sustituta, lo mejor para la persona sigue siendo presentar su propia declaración de impuestos para aprovechar las exenciones, créditos y deducciones que tenga derecho a recibir. El IRS generalmente ajustará la cuenta para reflejar las cifras correctas.

La declaración de impuestos que el IRS prepara para estos contribuyentes probablemente dará lugar a una factura de impuestos que, si no se paga, desencadenará el proceso de recaudación. Esto puede incluir acciones tales como un embargo sobre salarios o una cuenta bancaria o la presentación de un aviso de gravamen por impuestos federales. Si un contribuyente no presenta la declaración repetidamente, podría estar sujeto a medidas de cumplimiento adicionales, como sanciones adicionales y/o procesamiento penal.

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FS-2024-06: What to expect after receiving a non-filer compliance alert notice and what to do to resolve

IRS Newswire

February 29, 2024

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Issue Number: FS-2024-06

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What to expect after receiving a non-filer compliance alert notice and what to do to resolve

In the continuing effort to improve tax compliance and ensure fairness, the Internal Revenue Service announced a new effort on Feb. 29, focused on high-income taxpayers who have failed to file federal income tax returns in more than 125,000 instances since 2017.

The new initiative, made possible by Inflation Reduction Act funding, begins with IRS compliance letters going out this week. The mailings include more than 25,000 to those with more than $1 million in income, and over 100,000 to people with incomes between $400,000 and $1 million between tax years 2017 and 2021.

About 20,000 to 40,000 CP-59 Notices are anticipated to mail each week, beginning with filers in the highest income categories.

What is the CP 59?

The recently updated CP59 notice is sent when the IRS has no record that a prior personal tax return(s) has been filed. It provides details on what a taxpayer can do to resolve their non-filing status:

File their signed, personal tax return immediately or explain why a return is not required.
Complete Form 15103, Form 1040 Return Delinquency, included with the notice to explain:
- Why they're filing late.
- Why they don't have to file.
- That they've already filed.
Detach notice stub and mail it with tax return and completed Form 15103 using the envelope provided. They can fax their information to the fax number in the notice using either a fax machine or an online fax service. Taxpayers should protect themselves when sending digital data by understanding the fax service's privacy and security policies.

Newly revised CP 59 Notice

The IRS continues to implement the recently announced Simple Notice Initiative with the newly, updated CP 59 notice. As part of the larger transformation work taking place at the IRS with Inflation Reduction Act funding, these recent revisions aim to provide simple, clear and easy to understand information and more electronic options to help taxpayers meet their tax filing obligations. Improvements include:

Improved content emphasizing instructions on how/where to file, get transcripts, and payment options.
QR codes directing taxpayer to information on how to file and options to resolve balance.
Reduced number of pages.

Additional information and frequently asked questions can be found on the Understanding Your CP59 Notice page.

IRS actions escalate if tax returns aren't filed

People receiving these letters should take immediate action to avoid additional follow-up notices, higher penalties as well as increasingly stronger enforcement measures.

In addition to enforcement actions, the following are other reasons to file past due tax returns now:

Avoid interest and penalties - File past due return and pay now to limit interest charges and late payment penalties.
Claim a refund – Taxpayers risk losing their refund if they don't file their return. If they are due a refund for withholding or estimated taxes, the taxpayer must file their return to claim it within three years of the return due date. The same rule applies to a right to claim tax credits such as the Earned Income Credit.
Protect Social Security benefits - If the taxpayer is self-employed and does not file their federal income tax return, any self-employment income they earned will not be reported to the Social Security Administration and they will not receive credits toward Social Security retirement or disability benefits.

Taxpayers who don't respond to the non-filer letter will receive additional notices and other actions. Ultimately, this can lead to a variety of IRS compliance activity, including collection and audit action as well as potential criminal prosecution.

Substitute tax return

If a person repeatedly fails to respond and does not file, the IRS may create a substitute tax return for the taxpayer. The IRS calculates this substitute tax return based on wages and other income reported to the agency by employers, financial institutions and others. The return factors in the tax, penalty and interest owed by the taxpayer.

This tax return might not give the person credit for deductions and exemptions they may be entitled to receive because the IRS does not know each taxpayer's situation.

The IRS will send a Notice of Deficiency CP3219N (90-day letter) proposing a tax assessment. The taxpayer will have 90 days to file their past due tax return or file a petition in Tax Court. If they do neither, the IRS will proceed with the proposed assessment.

If the IRS files a substitute return, it is still in the taxpayer's best interest to file their own tax return to take advantage of any exemptions, credits and deductions they are entitled to receive. The IRS will generally adjust their account to reflect the correct figures.

Other collection or audit actions

The tax return the IRS prepares for these taxpayers will likely lead to a tax bill, which, if unpaid, will trigger the collection process. This can include such actions as a levy on wages or a bank account or the filing of a notice of federal tax lien. Taxpayers can find out about resources available if they owe a tax debt and can't pay all or part of it.

If taxpayer repeatedly does not file, they could be subject to additional enforcement measures, such as additional penalties and/or criminal prosecution.

For more information, refer to Taxpayer Bill of Rights, Publication 1, Your Rights as a Taxpayer, Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights.

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IR-2024-56: IRS launches new effort aimed at high-income non-filers; 125,000 cases focused on high earners, including millionaires, who failed to file tax returns with financial activity topping $100 billion

IRS Newswire

February 29, 2024

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Issue Number: IR-2024-56

Inside This Issue

IRS launches new effort aimed at high-income non-filers; 125,000 cases focused on high earners, including millionaires, who failed to file tax returns with financial activity topping $100 billion

WASHINGTON – In the continuing effort to improve tax compliance and ensure fairness, the Internal Revenue Service announced a new effort today focused on high-income taxpayers who have failed to file federal income tax returns in more than 125,000 instances since 2017.

The new initiative, made possible by Inflation Reduction Act funding, begins with IRS compliance letters going out this week on more than 125,000 cases where tax returns haven't been filed since 2017. The mailings include more than 25,000 to those with more than $1 million in income, and over 100,000 to people with incomes between $400,000 and $1 million between tax years 2017 and 2021.

These are all cases where IRS has received third-party information – such as through Forms W-2 and 1099s – indicating these people received income in these ranges but failed to file a tax return. Without adequate resources, the IRS non-filer program has only run sporadically since 2016 due to severe budget and staff limitations that didn't allow these cases to be worked. With new Inflation Reduction Act funding available, the IRS now has the capacity to do this core tax administration work.

"At this time of year when millions of hard-working people are doing the right thing paying their taxes, we cannot tolerate those with higher incomes failing to do a basic civic duty of filing a tax return," said IRS Commissioner Danny Werfel. "The IRS is taking this step to address this most basic form of non-compliance, which includes many who are engaged in tax evasion. This is one of the clearest examples of the need to have a properly funded IRS. With the Inflation Reduction Act resources, the agency finally has the funding to identify non-filers, ensure they meet this core civic responsibility, and ultimately help ensure fairness for everyone who plays by the rules."

This week, the IRS will begin mailing these compliance alerts for failure to file a tax return, formally known as the CP-59 Notice. About 20,000 to 40,000 letters will go out each week, beginning with the filers in the highest-income categories. The IRS noted that some of these non-filers have multiple years included in the case count so the number of taxpayers receiving letters will be smaller than the actual number of notices going out.

People receiving these letters should take immediate action to avoid additional follow-up notices, higher penalties as well as increasingly stronger enforcement measures. People in this category should also consult with a trusted tax professional so they can quickly file their late tax returns and pay delinquent tax, interest and penalties. The failure-to-file penalty amounts to 5% of the amount owed every month – up to 25% of the tax bill. There is also special non-filer information on IRS.gov that can assist them.

Since the IRS is not aware of the potential credits and deductions these people may have, the amount of potential revenue to be gained from this effort is uncertain. The third-party information on these taxpayers indicates financial activity of more than $100 billion. Even with a conservative estimate, the IRS believes hundreds of millions of dollars of unpaid taxes are involved in these cases. At the same time, some non-filers may actually be owed a refund.

"If someone hasn't filed a tax return for previous years, this is the time to review their situation and make it right," Werfel said. "For those who owe, the risk will just grow over time as will the potential for penalties and interest. These non-filers should review information on IRS.gov that can help and consider talking to a trusted tax professional as soon as possible."

The new non-filer initiative is part of a larger effort underway with the IRS working to ensure large corporate, large partnership and high-income individual filers pay the taxes they owe. Prior to the Inflation Reduction Act, more than a decade of budget cuts prevented the IRS from keeping pace with the increasingly complicated set of tools that the wealthiest taxpayers use to shelter or manipulate their income to avoid taxes. The IRS is now taking swift and aggressive action to close this gap.

The IRS has a variety of efforts underway to improve tax compliance in overlooked areas where the agency did not have adequate resources prior to Inflation Reduction Act funding.

For example, the IRS is continuing to pursue millionaires that have not paid hundreds of millions of dollars in tax debt. The IRS has collected nearly $500 million in ongoing efforts to recoup taxes owed by 1,600 millionaires with work continuing in this area. In other areas, the IRS is pursuing multi-million-dollar partnership balance sheet discrepancies, ramping up audits of more than 75 of the largest partnerships using artificial intelligence (AI) as well as other areas.

The new non-filer effort focused on high-income taxpayers who haven't submitted a tax return is part of this larger effort to expand IRS compliance work to ensure fairness in the tax system.

High-income non-filers: IRS actions escalate if tax returns aren't filed

People who don't respond to the non-filer letter will receive additional notices and other enforcement actions. Ultimately, this can lead to a variety of IRS compliance activity, including collection and audit action as well as potential criminal prosecution. As part of this, the IRS can also take steps to file what's known as a Substitute for Return (SFR).

This tax return might not give the person credit for deductions and exemptions they may be entitled to receive because the IRS does not know each taxpayer's situation. In this scenario, the IRS will send a Notice of Deficiency CP3219N (a 90-day letter) proposing a tax assessment. The taxpayer will have 90 days to file the past due tax return or file a petition in Tax Court. If the person does neither, the IRS will proceed with the proposed assessment.

If the IRS files a substitute return, it is still in the person's best interest to file their own tax return to take advantage of any exemptions, credits and deductions they are entitled to receive. The IRS will generally adjust the account to reflect the correct figures.

The tax return the IRS prepares for these taxpayers will likely lead to a tax bill, which, if unpaid, will trigger the collection process. This can include such actions as a levy on wages or a bank account or the filing of a notice of federal tax lien. If a taxpayer repeatedly does not file, they could be subject to additional enforcement measures, such as additional penalties and/or criminal prosecution.

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IR-2024-56SP: IRS lanza esfuerzo dirigido a quienes no declaran impuestos con altos ingresos; 125,000 casos con actividad financiera mayor de $100,000 millones

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Edición Número: IR-2024-56SP

En Esta Edición

IRS lanza esfuerzo dirigido a quienes no declaran impuestos con altos ingresos; 125,000 casos con actividad financiera mayor de $100,000 millones

No declarantes de altos ingresos: acciones del IRS se intensifican si no se presentan las declaraciones de impuestos

FS-2024-06: What to expect after receiving a non-filer compliance alert notice and what to do to resolve

News Essentials

The Newsroom Topics

IRS Resources

Issue Number: FS-2024-06

Inside This Issue

IR-2024-56: IRS launches new effort aimed at high-income non-filers; 125,000 cases focused on high earners, including millionaires, who failed to file tax returns with financial activity topping $100 billion

News Essentials

The Newsroom Topics

IRS Resources

Issue Number: IR-2024-56

Inside This Issue