The visits will be to non-filers who generally had income of more than $100,000 during a tax year and did not file a return. During the visits, IRS revenue officers will share information and work with the taxpayer to hopefully resolve the tax issue.

The agency said this month that overall it is seeking to Increase the identification and case creation for individual and business non-filers. The IRS is also using the Automated Substitute for Return program in the cases of those who have not filed returns but whose income information in the possession of the IRS indicates a significant income tax liability.
 

On the business  side, the Automated 6020(b) process identifies those with employment taxes requirements who have not filed. The IRS is also utilizes the Delinquent Return Refund Hold program, which holds an individual taxpayer's income tax refund when they have not filed for one return within the five years surrounding that year.