In the past, if you were an American taxpayer who did not file a return for missed tax years, you were eligible to take advantage of what is called the Delinquent Information Return Submission Procedures. However, as of November 2020, the IRS has removed this program and it is no longer available.
This program was mainly for those not eligible for the Offshore Voluntary Disclosure Program or the Streamlined Filing Compliance Procedures in order to take care of their tax issues. Typically, taxpayers in this category had not filed one or more international information returns that were required and had a ‘reasonable cause’ for not filing the information returns in a timely manner.