Steve Perry

Replacing an IRS SFR Can Reduce the Balance

Steve Perry

Published on: 09/07/2026

Replacing an SFR with a correct original return can reduce the balance by adding expenses, basis, credits and filing facts the IRS ignored.

Tax education articles and IRS representation advice for individuals and small businesses

Steve Perry

Published on: 08/07/2026

SFR assessments overstate tax because the IRS sees income only and do not consider expenses.

Tax education articles and IRS representation advice for individuals and small businesses

Steve Perry

Published on: 07/07/2026

A Substitute for Return is not a complete taxpayer return. It is the IRS using available records to assess tax when a return is missing.

Tax education articles and IRS representation advice for individuals and small businesses

Steve Perry

Published on: 02/07/2026

The IRS often needs compliance before full payment. Filed returns, current payments and notice response help preserve resolution options.

Tax education articles and IRS representation advice for individuals and small businesses