If you have not registered, e-filed or paid, you can clear and start over. If you already did any of those things, you cannot clear it. If you have prepared a return---but did not file or pay yet, you can still just abandon the account and never file or pay. What have you done so far?
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
