Non-Filers: How They Got There & Bringing Them Back Into the System

This program was recorded live on Tuesday, November 14, 2017

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0120
IRS/RPO Approved Program
#7ZBUJ-T-00061-17-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00061-17-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)

Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page. Former Director of Internal Communications for the IRS, Les Witmer, moderates the program.

The program, through a lively round-table discussion and real time interaction with the audience, looks at how IRS deals with persons who fail to file tax returns and how practitioners may assist those non-filers in dealing with the IRS. The program will focus on how individuals get into trouble and the collection efforts that sets in motion. Panelists also will examine IRS programs designed to get taxpayers back on the right track, including the Fresh Start Program. Further, the panel will look at the failure-to-file and the failure-to-pay penalties and the circumstances under which it is possible to request a waiver of those penalties.

Program Learning Objectives

  1. Identify the form that authorizes a power of attorney.
  2. Identify the Revenue Procedure that discusses late collection filing.
  3. Identify the form used to authorize the disclosure of information relating to the taxpayer.
  4. Identify the statutory period for collection.

Program Outline

  • How Do Clients Get In Trouble?
    • Procrastination
    • Loss of income
    • Life style changes - Divorce, Illness, loss of employment, disasters, etc.
    • Negligence
    • Frivolous Tax Arguments
  • Levels of Representation
    • Communications between clients and practitioners
    • Limited vs. unlimited practice
    • Power of attorney and Forms 2848 and 8821
  • IRS Non-Filer Program
    • Substitute for Return
    • Non Filer correspondence
    • Willful failure to file
    • Voluntary Disclosure Program
  • Getting a Non-filer back into compliance
    • Filing back year returns
    • Paying back taxes, penalties and interest
  • IRS Collection Process
    • How collection efforts begin
    • Lien, Levy/garnishment
    • Summons, seizure, sale of assets
    • Collection Due Process
    • Installment agreements
    • Full v. partial pay
    • Offers in Compromise
  • Failure to File or Pay Penalty Waivers
    • Reasonable cause
    • Statutory exceptions
    • Administrative waivers
    • Correction of IRS errors
    • How to request waiver



Les Witmer, APR
Communications Consultant

Les Witmer has served as the moderator for Tax Talk Today since 2001. He is a Communications Consultant in Atlanta. He retired after a distinguished career of 34 years with the Federal Government serving the last 23 years with the Internal Revenue Service. He held various positions with the IRS in Communications and Taxpayer Information and retired during the stand-up of the Wage and Investment Division as the Director of Communications. He also was periodically assigned by the U.S. Treasury Department to the Office of Economic Cooperation and Development (OECD) to be a member of an international team that advised and conducted seminars on Taxpayer Information and Customer Service programs to tax and ministry of finance officials from Russia and other Eastern European Countries. Preceding IRS, he served on active duty with the U.S. Army including as an infantry officer in Vietnam. He had other active duty and reserve assignments culminating with being activated during Desert Storm. He retired as a Lieutenant Colonel. He holds a B.S. in Journalism from the University of Southern Mississippi and an M.S. in Public Administration from the American University.

IRS Panelist


Darren John Guillot
Director, Field Collection Operations, Internal Revenue Service

Darren Guillot has program responsibility for Field Collection nationwide including International and ATAT revenue officers. With a staff of over 3,200, he oversees human capital resources of $340 million, annually. Field Collection helps taxpayers understand and meet their tax responsibilities and when appropriate, enforces the tax laws.

Darren's prior positions include Director of Enterprise Collection Strategy, Director of Field Operations in Appeals (initiating and leading the AJAC project), Director, ACA Compliance Strategy and Policy, Director Midwest Area Collection, and SB/SE Compliance Territory Manager.

Darren began his career as a revenue officer. He holds a Bachelor's Degree from Our Lady of Holy Cross College, is a Fellow of the Loyola University Institute of Politics, and was awarded the Certificate in Public Leadership by the Brookings Institution.

Industry Panelists

Jennifer MacMillan, EA

Jennifer MacMillan has been an enrolled agent, licensed to practice before the Internal Revenue Service, since 1994. Ms. MacMillan owns a Santa Barbara, California-based tax practice specializing in representation of taxpayers before the examination, collections, and appeals divisions of the IRS, as well as providing individual income tax preparation and planning services. She is a Fellow of the National Association of Enrolled Agents' (NAEA) National Tax Practice Institute (NTPI™) and was on the faculty of NTPI™ for many years, teaching advanced representation skills and ethics courses to Circular 230 practitioners.

Ms. MacMillan is a frequent contributor to NAEA's EA Journal and to the California Enrolled Agent magazine, and is a contributing author for a variety of tax-related publications. She has appeared as a tax expert on NBC's Today Show, has been a panelist on Tax Talk Today on two previous occasions, and has been quoted in a variety of publications, including The Wall Street Journal, BusinessWeek, and USA Today. Jennifer was the Chair of the 2016 Internal Revenue Service Advisory Council (IRSAC), is a Past President of the California Society of Enrolled Agents (CSEA), and serves as the 2017-18 Chair of the NAEA Government Relations Committee.

David F. Miles, EA

David F. Miles, EA is a Vice President at 20/20 Tax Resolution, Inc., an industry leader in resolving back taxes for almost 20 years. Miles has over 19 years of tax resolution experience, representing both individuals and businesses. He holds a Bachelor's Degree in Political Science from the University of Vermont with a concentration in Small Business Administration. He is a member of the Colorado Society of Enrolled Agents (CoSEA) and National Association of Enrolled Agents (NAEA), where he served on its Public Relations Committee and currently serves on the its Government Relations Committee.

Miles is an active educator of other tax professionals on a national level and served as an instructor at the 2011 – 2016 National Tax Practice Institute (NTPI™) conferences. Locally, Miles regularly presents to the Public Accountant Society of Colorado and CoSEA. He has been interviewed relating to a range of tax topics for various news articles as well as television, was a past panelist on Tax Talk Today and has been a consistent contributor to the EA Journal, most recently in the summer of 2016. Miles also hosts webinars periodically on behalf of and in partnership with national payroll providers ADP and Paychex.

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.

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