Yes. When you haven't filed a past-due return after receiving IRS requests for you to file, the IRS can file a return for you. This is called a SFR. When you file a return to replace an SFR, it’s called “filing over an SFR,” or SFR reconsideration. If you are in this situation, you should contact the IRS to get instructions on where to send your late return. You should also request a collection hold on your account to allow the IRS time to process your return before another IRS division pursues collection activity on the taxes that resulted from your SFR.