What If My Tax Professional Never Filed My Returns?

How to determine if returns were actually filed

The only reliable way to determine whether returns were filed is to review official IRS records. A professional's claim that returns were filed is not proof that the IRS received them.

IRS records are the definitive source for filing status. If the IRS has no record of a return being filed, the return was not filed—regardless of what the professional claims, what you paid, or what documents the professional provided.

How to verify filing status:

1. Request your IRS Account Transcript for the years in question using Form 4506-T or through your IRS online account at irs.gov.
2. Review the transcript for each year. The transcript shows the filing date if a return was received and processed by the IRS.
3. Look for "No record of return filed" or blank entries. If the transcript shows no filing date or states no record exists, the return was not filed.
4. Compare the transcript to what the professional claimed. If the professional said they filed 2020, 2021, and 2022 returns but your transcript shows no record for those years, the returns were not submitted.

IRS Account Transcripts are the objective standard. They show exactly what the IRS received and when. If a year shows no filing record, no return was submitted for that year.

What IRS records show about filing status

IRS records provide specific information about whether returns were filed and accepted:

Account Transcript shows filing activity

The IRS Account Transcript displays:

• Return filing date: The date the IRS received and processed your return
• Return due date: The original filing deadline for that year
• Processing code: Code 150 indicates a return was filed and processed
• Adjusted gross income (AGI): Confirms the return content the IRS has on file
• Blank or "No record" status: Indicates the IRS has no return on file for that year

Wage and Income Transcript shows what the IRS expects

The Wage and Income Transcript shows income reported to the IRS by third parties (employers, investment firms, etc.). If you have income shown on a Wage and Income Transcript but no corresponding return filed, the IRS will eventually send notices requiring you to file.

Record of Account shows complete filing history

The Record of Account (Form 4506-C) provides a comprehensive view of your account including filing activity, notices sent, and enforcement actions. This record shows whether the IRS considers your filing obligations current or delinquent.

Why professionals sometimes don't file returns

There are several reasons why a tax professional may not file returns they were paid to file:

1. Returns were prepared but never submitted

The professional may have completed the returns but never electronically transmitted them or mailed them to the IRS. Preparing a return is not the same as filing it. If the final step of submission was not completed, the IRS has no record of the return.

2. Returns were rejected by the IRS and not corrected

The IRS rejects electronically filed returns for various reasons: incorrect Social Security number, duplicate filing, missing forms, or incorrect prior-year AGI. If a return is rejected and the professional does not correct and resubmit it, the return is not considered filed.

3. Professional lost access to e-file system

Tax professionals must maintain IRS authorization to file returns electronically. If a professional's e-file authorization is suspended or revoked, they cannot submit returns electronically. Some professionals continue accepting clients and claiming to file returns even after losing e-file privileges.

4. Professional claimed work was done but never performed it

Some tax professionals take payment and claim to be working on returns but never actually complete or file them. This is fraud, but it occurs. If months pass with no IRS confirmation of filing and no change in IRS notices, this is a strong indicator that returns were not filed.

5. Professional went out of business or stopped responding

Tax professionals sometimes close their businesses, stop responding to clients, or abandon cases without completing work. When this happens, returns that were started may never be finished or submitted.

Warning signs returns were not filed

The following are indicators that returns claimed to be filed were not actually submitted to the IRS:

• IRS notices stating "We have no record of your return" — The IRS sends CP59, CP516, or similar notices when it has no record of a required return. These notices continue even after you hired someone to file.
• No IRS acknowledgment or confirmation letter — When returns are electronically filed, the IRS sends a confirmation. If you never received IRS confirmation of filing, the return may not have been submitted.
• Professional cannot provide IRS-issued documentation — If the professional cannot provide an IRS transcript or IRS acknowledgment letter showing the return was received, the return likely was not filed.
• Refund never issued despite professional claiming a refund was due — If the professional said you would receive a refund but no refund was issued by the IRS, the return was likely not filed.
• IRS online account shows no filing activity — Your IRS online account displays filed returns and their processing status. If it shows no return for years the professional claimed to file, the returns were not submitted.
• Professional stops responding after claiming returns were filed — If the professional becomes unresponsive after claiming work is complete, and you have no IRS documentation confirming filing, this is a red flag.

Documentation that proves filing occurred

Only documentation issued by the IRS proves that a return was filed and accepted. Documentation created by the tax professional is not reliable proof.

Reliable proof of filing (IRS-issued):

• IRS Account Transcript showing the return filing date and processing code
• IRS e-file acknowledgment letter confirming electronic filing was accepted
• IRS Notice CP12 or CP14 (balance due or refund notice) referencing the filed return
• IRS refund check or deposit issued after return processing

Not reliable proof of filing (professional-created):

• Receipts, invoices, or statements from the tax professional claiming returns were filed
• Emails or letters from the professional saying "your returns have been submitted"
• Copies of completed returns without IRS filing confirmation
• Professional's filing logs or internal tracking documents

The IRS does not recognize professional claims as evidence of filing. If the IRS has no record of a return, the return was not filed regardless of what documents the professional provided.

What to do when returns were not filed as claimed

If IRS records show that returns were not filed despite a professional claiming they were, you must address the unfiled returns to satisfy IRS requirements.

Steps to take:

1. Obtain official IRS transcripts documenting that the returns were not filed. This establishes the discrepancy between professional claims and IRS records.
2. Determine what returns are required. Review your income records and IRS Wage and Income Transcripts to identify which years must be filed.
3. Obtain copies of any completed returns from the professional. If the professional prepared returns but did not file them, request copies. If the professional is unresponsive, you may need to recreate the returns.
4. File the missing returns. You remain responsible for filing required returns even if a professional failed to do so. File the returns directly with the IRS or through another professional.
5. Document the situation. Keep records showing when you hired the professional, what you paid, what was promised, and what IRS records show was not completed.
6. Consider reporting the professional. If the professional committed fraud or engaged in misconduct, you can report them to the IRS Office of Professional Responsibility or state licensing authorities.

The IRS will not accept "I hired someone" as an excuse for unfiled returns. You are legally responsible for filing required returns. If a professional failed to file them, you must still file them to become compliant.