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By: Brian Barto, EA Tax Debt Resolution Services of Winchester VA LLC For the purposes of collection, the IRS generally considers a taxpayer in compliance when they have filed the last 6 years. Below is the policy statement from the Internal Revenue Manual regarding the enforcement of collections for non-filed returns. Policy Statement 5-133 (P-5-133), IRM 1.2.14.1.18, Delinquent returns—enforcement of filing requirements, discusses delinquent returns and the enforcement fil