IRS Letter CP259
Why are you receiving this letter?
The IRS sent you IRS letter CP259 because there is no record at the IRS to indicate that you filed the required business tax return identified in the notice.
- File the missing return.
- Contact the IRS by calling the phone number listed on the top right hand corner of the letter if you were not required to file a business tax return.
- Your tax balance is less than $25,000.
- You don’t have other unfiled tax returns.
- You are unable to pay back the taxes in full.
- You would like to discuss this with someone not working for the IRS to understand what is going on and the options you have.
- Your tax balance is greater than $25,000.
- You have other unfiled tax returns.
- You are unable to pay back the taxes in full.
- You would like to negotiate down the tax balances.
What you should do?
Read notice CP259 carefully. File your business tax return as soon as possible, or contact the IRS and explain why you don’t need to file. You should use the response form located in the Notice letter.
Contact the IRS if you believe the business return was filed and you received this letter in error.
What can you expect next?
Any missing returns you file will be processed by the IRS. You will receive a bill for business returns with a tax balance. If you don’t file a tax return, the IRS will likely file a tax return for you called a Substitute for Return (SFR). A SFR return will generally report higher business taxes than what is actually owed. The IRS SFR return will start the collection process.