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The AUR (Automated Under Reporter) Unit handles filed returns that miss a 1099 or W-2. The ASFR (Automated Substitute for Return) Units in Holtsville (Small Business/Self Employed) and Fresno (Individuals) handle the IRP documents which do not match any filed 1040’s. The computer is programed to create a return, using the last filed filing status, taking the only legal (involuntary) filing status available to the government: either Single or Married, Filing Separately. The Service is not allowed by law to join two people, regardless of how many previous years that they filed MFJ. They do not produce a HH status. They do not produce a refund return (although I have seen one in my career). The computer stops the SFR process for any period where a refund is predicted and moves on. It does not assume dependents. It does not allow for Schedule C expenses. My guess is that the IRS figures Harry Potter has moved my trucking client’s loads from Chicago to L.A. It usually takes the IRS about 24 months to produce an SFR.