From Internal Revenue Manual Section 4.75.22-1

Delinquent return – is a return that was not filed by the due date, including extensions thereof, and is subsequently filed by the taxpayer.

Incomplete return – is a filed return in which material information is omitted and the omission of such would hinder or preclude the Service from being able to perform the duties and responsibilities placed upon it by Congress. This type of return is treated in the same manner as if no return had been filed when considering whether to impose penalties.

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