Falling behind can begin with one missed return, an unexpected balance, a move, or a change from employment to self-employment. You do not need to wait for an IRS letter or a frozen bank account to seek help.
Polaris Tax & Accounting provides back-tax preparation and Enrolled Agent representation for individuals and businesses. We serve clients nationwide for federal tax matters. The starting point is a clear account review and an agreed scope of work.
Which Situation Applies to You?
- Missing returns: You have not filed one or more required years and need to establish what must be prepared.
- Filed returns with unpaid balances: Your returns are filed, but you need help reviewing the debt and possible payment arrangements.
- An assessment that appears incorrect: An agency assessed tax using incomplete information, or a payment or return may not be reflected correctly.
- Several problems together: You have missing returns, balances with more than one agency, or an existing agreement that needs attention.
These situations require different work. Preparing a missing return, disputing an assessment, and representing you in collection are separate services that may need coordination.
Our Review and Catch-Up Process
1. Establish the Account Facts and Deadlines
We review the information provided, relevant notices, and available transcripts under appropriate authorization. We compare agency records with your filing history and identify missing information. IRS transcripts help establish account activity and reported income, but they do not contain every business expense or determine all state filing obligations. Our IRS transcript guide explains their role.
2. Define the Required Filing Work
We identify the returns and periods that require attention, then establish a document list and filing plan. Different entities, states, and tax types may have separate requirements. Current filing deadlines and urgent notice deadlines must be considered alongside older years.
3. Prepare Returns Supported by Records
Depending on the engagement, preparation may include reconciling income documents, organizing business records, and reviewing support for deductions and credits. Missing records may require reconstruction from reliable sources. Reconstruction cannot guarantee every expense can be substantiated, and significant bookkeeping cleanup may require a separate engagement.
4. Evaluate Resolution and Current Compliance
Once the account facts are established, we evaluate applicable next steps. Filing returns and resolving the resulting debt are distinct tasks. We also address current withholding, estimated payments, or business tax obligations so the catch-up effort is not undermined by another unpaid year. Our tax-resolution services address representation needs beyond preparation.
What Records Should You Gather?
Start with what you have and identify the gaps:
- Complete IRS and state notices, including dates and response instructions.
- Copies of prior returns and evidence of filing or payments.
- W-2s, 1099s, K-1s, and other income documents.
- Business bank statements, bookkeeping reports, receipts, and asset records.
- Dates and locations of moves, business activity, and income earned across states.
- Existing payment agreements and relevant current financial information.
Use the firm’s secure document process for sensitive information. Tell us which records are missing so we can assess the additional work before promising a completion date.
How Many Years Must Be Filed, and Can You Receive Old Refunds?
The IRS generally applies a six-year enforcement policy to many delinquent-return cases, subject to exceptions and case-specific review. This is not a blanket rule that older obligations disappear. Business returns and state requirements can differ. We review the actual filing obligations and agency requests before defining the years included.
Refund eligibility is a separate question. Federal refund claims generally involve three-year or two-year filing rules, limits based on when payments were made, and possible exceptions. Filing an old return does not automatically make old withholding or estimated payments refundable. An extension, later payment, or applicable relief provision may affect the analysis. Review the IRS explanation of refund claim deadlines and payment lookback limits.
What If You Cannot Pay the Balance in Full?
Full payment is not a prerequisite to filing a required return. For federal balances, the options we may evaluate include:
- Payment arrangements: Paying over time under an agreement you qualify for and can maintain.
- Penalty relief: Requesting relief when your compliance history or documented circumstances support it.
- Offer in Compromise: Evaluating a settlement under the IRS’s eligibility and financial requirements.
- Currently Not Collectible status: Requesting a temporary collection delay when the IRS determines financial hardship warrants it. The debt remains, and interest and applicable penalties generally continue.
These are possible routes, not automatic outcomes. State agencies have their own programs and requirements. Any proposed payment must also leave room for current taxes. Compare the IRS’s tax-debt options with the rules of the state involved.
What If a Bank Levy or Wage Garnishment Is Already Active?
Identify the issuing agency, notice date, affected account or income, and any response deadline immediately. Tell us whether funds are frozen, being withheld, or have already been sent to the agency.
Hiring Polaris or scheduling a consultation does not itself stop collection. IRS levy release depends on the applicable grounds and account circumstances. NCDOR treats wage garnishments and bank garnishments differently; a payment-plan request should not be treated as a promise that frozen bank funds will be released.
Urgent matters require a separate assessment of available procedures and deadlines. Our IRS collection appeals guide explains why the specific notice matters.
Back-Tax Help in Florida, North Carolina, and Nationwide
Plantation, Fort Lauderdale, and Florida
We serve Florida individuals and businesses, including clients in Plantation, Fort Lauderdale, Tamarac, Sunrise, and Davie. Florida does not impose a personal income tax, but federal obligations and applicable Florida business taxes still require attention. Prior residence or income in another state may create additional filing requirements. See our Plantation IRS representation services.
Charlotte, Asheville, and North Carolina
We serve clients in Charlotte, Asheville, and throughout North Carolina who may need both federal and NCDOR work. We review the agencies separately, including their notices, authorization requirements, and payment procedures. NCDOR’s published installment-agreement process generally requires a Notice of Collection before an agreement can be established. Read our North Carolina tax-resolution and representation page.
Nationwide Federal Representation
Enrolled Agents may represent taxpayers before the IRS nationwide. Remote work can include secure document exchange, account review, return preparation, and authorized IRS communication within the agreed engagement. State services are evaluated separately for the jurisdiction and issue.
How Are Fees and the Scope of Work Established?
Fees depend on the years, entities, forms, record quality, and representation required. Preparing several straightforward individual returns is different from reconstructing business books or handling an active collection case.
The engagement should identify covered returns and periods, deliverables, fees, payment terms, and client responsibilities. An account review does not automatically include preparing every return, negotiating an agreement, or pursuing an appeal. Additional work should be agreed before it begins.
Clients must provide complete information, review prepared returns, sign required authorizations, and meet document requests. Filing and agency processing are separate milestones; the agency controls its processing and decisions.
Frequently Asked Questions
Can I get help before receiving a tax notice?
Yes. A known filing gap or unpaid balance is enough reason to request a review. You do not need to wait for enforced collection.
Can you help if I have lost my records?
We can assess available sources and identify reconstruction needs. Transcripts may help recover reported income, but deductions and business expenses require appropriate support.
What if the IRS already prepared a substitute return?
An accurate original return may provide information missing from the IRS assessment. We review the account, notices, and procedural deadlines before recommending a response. An adjustment is not automatic.
Should I delay this year’s return while catching up?
Current filing and payment deadlines still matter. We assess older returns and current obligations together rather than assuming every case needs the same filing order.
Can you help me stay current afterward?
Depending on your needs, a separate engagement may cover planning, bookkeeping, or IRS tax monitoring. Monitoring does not replace filing returns or responding to notices.
Request a Back-Tax Consultation
Tell us which years are missing, which agencies are involved, and whether you have a current notice deadline or active collection action. We can then discuss the appropriate review and scope of work.
Call 704-947-3178 or schedule a confidential consultation.
Our goal is to establish the facts, organize required work, and evaluate a practical path toward compliance. No particular tax reduction, collection release, or agency decision is guaranteed.