Tax Questions about Substitute for Return
When a taxpayer does not file his or her tax return, the IRS can file for him or her. Many people have tax questions about the SFR or the substitute for return that the IRS files on behalf of a tax payer who does not file his or her own tax return.
Not filing tax returns is a crime and you can be prosecuted if the IRS wants to prosecute.
But, the IRS can also choose to file a return for you which is called an SFR. But, it is not likely that you are going to like how they file. It is often bad for the taxpayer but good for the IRS.
