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the first thing is theres no reference to whether taxes owing or not it just says taxpayers identify the need to file delinquent information returns then it goes on to say should file the returns through normal filing procedures just file them where theyre supposed to be filed right 3520 send it out to ogden in utah right whatever the instructions say just file late but 54.71 just file it right just file it right and and of course your opening comment there if theres unreported income i dont care what it says you know i would seriously consider a streamline to avoid some of the problems were about to talk oh i i think that you know streamline if its open to you is always the way to get these information returns in right okay all right so through normal filing procedures and i think its worth getting into our discussion here the fact that some of these information returns are required to be filed whether a tax return is required or not i think the 35