If you are in IRS Collections, dealing directly with a Revenue Officer, delivering your tax return directly to that Revenue Officer, upon his or her request, is not an “actual” tax return filing. Not “actually” filing a tax return has many important implications. Namely, you need to “actually” file a tax return to start the 10-year statute of limitations on collections and to have a “filed” tax return for the dischargability rules in Bankruptcy. See here for more information about what is a filed tax return and what is not. https://procedurallytaxing.com/taxpayer-finds-another-way-not-to-file-a-return/