Billions in Potential Taxes Went Unaddressed From Unfiled Returns and Underreported Income by Taxpayers That Received Form 1099-K Income

The Commissioner, Small Business/Self-Employed Division, should consider funding and implementing the 'BMF CCNIP R2,' which includes enhanced and refined selection criteria for BMF taxpayers that have income but do not reflect as having an open filing requirement, so that these cases will have the opportunity to be identified and worked.

The Commissioner, Small Business/Self-Employed Division, should evaluate the Start Date criteria for business nonfilers to determine whether it can be eliminated or revised, so that these cases will have the opportunity to be identified and worked.

The Commissioner, Small Business/Self-Employed Division, should define high-income business nonfilers and create a strategy to work these cases so that all high-income business nonfiler cases will have the opportunity to be selected and worked. Include the business high-income strategy in the IRS Nonfiler Strategy plan.

The Commissioner, Small Business/Self-Employed Division, should develop a process to identify high-income individual nonfilers who are not created during the information return data assimilation and correlation processes, so these cases will have an opportunity to be identified and worked.

The Commissioner, Small Business/Self-Employed Division, should select and work a percentage of the 756 individual nonfilers who had significant income.