A tax debt can be created instantaneously and accumulate quickly when returns are not filed because the IRS submits the return for them on their behalf. This process is referred to as an SFR (Substitute for Return). This is the worst form of taxation as it allows for zero deductions on the taxpayer's behalf. Capstone can prepare your missing returns for you and in many cases we can reduce the liability that has accrued because of the SFR filing.