IRS and Substitute for Return

I just read this interesting post on the IRS Substitute for Return (SFR).

According to the post, if you don't file a tax return, then the IRS can fill one out for you - this is the Substitute for Return (SFR).

You probably don't want this because the IRS doesn't fill it out to your advantage.

They automatically prepare your SFR with the least deductions (single - no itemization). Also, they only go ahead and file it if you owe the government. If you are owed a refund, they don't bother to file it.