The Internal Revenue Service has sharply increased efforts to track taxpayers who did not file returns, sending more than 4.8 million notices over the last two fiscal years. The move marks a major shift from the pandemic period, when nonfiler enforcement was largely on hold.
According to a recent report from the Treasury Department’s tax administration watchdog, the IRS sent zero notices to nonfilers in fiscal 2023. That changed in fiscal 2024, when it mailed about 1.68 million notices, and fiscal 2025, when the number jumped to about 3.16 million.
More than 90% of the notices sent in fiscal 2025 targeted taxpayers who had not filed for the most recent tax year, showing the agency is now focusing on newer cases rather than older backlogs. The report suggests the IRS is moving to clear out accumulated nonfiler cases after the pandemic-era slowdown.
For taxpayers who have not filed required returns, an IRS notice can arrive at any time. The agency’s renewed enforcement drive signals that nonfiling is once again a priority.
