How does the IRS treat a Substitute For Return?

A Substitute For Return (SFR) is a tax return that the IRS has prepared for you based on the information available to them such as your income.  This is  also known as making an assessment.

How does the IRS treat the substitute for return? How does the IRS treat making an assessment?

Simply stated, because the tax payer never filed a tax return, the IRS takes the Substitute For Return that was generated on the taxpayer’s behalf and they treat the Substitute For Return as if the taxpayer had filed the tax return themselves.

They treat the tax liability that they’ve generated by making an assessment and they treat it as if the taxpayer had filed the tax return themselves and the tax is due to a taxpayer prepared return.

Accordingly, they treat it as a valid debt on the books of the IRS as if you prepared the return yourself.

It is considered a valid debt, it is fair game to go after you, the tax payer, to try to collect the tax through the IRS collection process.