Client hasn't filed since 2005, what's the best way to submit returns?

If they're all balance due, no reason to submit them at the same time.

The problem is when there's a mix of balances due and refunds.

If the taxpayer needs to enter an installment agreement, wouldn't a fat envelope make more sense, and the agreement reflect the total dollars owed?

All delinquent returns must be fled before IRS will grant an installment agreement.

"Wilson" wrote

It doesn't matter much how you send them in, the IRS will process each year in whatever order they want to. You might think you can drive the processing by submitting the returns maybe a week apart, but that doesn't always work out so well.

Best bet is to file them all at the same time. I'd suggest separate envelopes for the mailing of each year, even if you chunk them in the PO box on the same day. It does help with the processing I believe, in that there is one envelope with one year in it. Less chance of processing errors of someone at the Service CEnter pulling out the one year and tossing the envelope with another year still inside (yeah, they're that dumb).

You're going to have to wait for the returns to all get processed and notices sent on each year at issue before working on a single installment or an offer. And you're talking about after this tax season, like next April or May most likely. In the meantime have the client make some payment efforts, especially on any smaller years, which looks good to the IRS when they go to consider any installment or offer.

Automatic installment agreements won't work right now because of the multiple years issues. They won't allow an IA if there are unfiled years, and if they did, they'd get voided when the next years balance due return was processed. So save the time and wait it out.

I meant to say: No reason NOT to submit them at the same time. Oops.

An IRS agent told me the way to do this is to put each year's return in a separate clearly labelled envelope. Then put all the envelopes inside a larger envelope, enclose a cover letter clearly explaining what is going on, and mail it in. That way it significantly increases the probablility that the returns will be processed in the correct order.

Thanks for all the replies and sorry for my delay to get back. All good ideas. I seemed to have been experiencing troubles with getting messages from my newserver, but that's fixed now.