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.

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Why IRS SFR Assessments Overstate Tax

Steve Perry

Published on: 08/07/2026

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

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What an IRS Substitute for Return Really Is

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.

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