Every tax practitioner in the field of income tax representation eventually encounters a client who has had a return prepared for them by the IRS—a Substitute for Return (SFR). Because the IRS does not have access to your client’s deductions, credits, or accurate filing status, these returns almost always result in an erroneously high tax bill.

This session, led by tax resolution expert Charles Montecino, provides a roadmap for identifying these filings and reversing them. You will learn the procedural steps to replace an SFR with an accurate original return, ensuring your client pays only what they legally owe while preventing aggressive collection actions like liens and levies

Learning Objectives:

• Identify the internal IRS triggers that lead to the creation of a Substitute for Return.
• Analyze an IRS transcript to determine if a return was filed by the taxpayer or by the Service.
• Execute the "Original Return" process: How to properly file a return to replace an SFR and ensure it is processed correctly.
• Determine the impact of the One Big Beautiful Bill Act (OBBBA) on non-filers and the new 2026 penalty structures.
• Advise clients on the Statute of Limitations differences between a filed return and an SFR (a critical Jason Dinesen specialty).

Session Highlights:

• The "Zero Deduction" Problem: Why IRS-filed returns always result in the highest possible tax liability.
• Notice Analysis: How to recognize the specific letters (like the CP518 or CP3219N) that precede an SFR.
• The Corrective Filing Workflow: A step-by-step guide on where and how to send a return meant to replace an SFR.
• Statute of Limitations: Understanding why the "10-year clock" for collections doesn't start until a return is actually processed.
• Client Retention: How providing this specialized resolution service prevents clients from seeking help elsewhere.

Who Should Attend

• Certified Public Accountants (CPAs) & Enrolled Agents (EAs):
• Tax Attorneys
• Tax Preparers
• Bookkeepers
• Business Owners
• Tax Managers