IRS Letter CP59
Why are you receiving this letter?
You received this Notice because the IRS has not received a tax return for a specific year. In our Notice example, the IRS did not receive a 2011 tax return.
The IRS notifies taxpayers of unfiled tax returns when the IRS believes there will be a tax bill. This is determined based on the information provided to the IRS on your behalf such as W-2s and 1099s. The IRS does not notify taxpayers of unfiled tax returns when the IRS believes you are due a refund.
- You expect the outstanding tax balance to be less than $25,000.
- You don’t have other unfiled tax returns.
- You would like to discuss this with someone not working for the IRS to understand what is going on and the options you have.
- You expect the outstanding tax balance to be greater than $25,000.
- You do 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 your notice carefully. File your personal 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.
What can you expect next?
If you don’t file a tax return, the IRS will likely file a tax return for you called a Substitute for Return (SFR). The SFR filed by the IRS will not report deductions you may be allowed to claim. This generates the highest tax balance possible. The IRS will file a SFR to start the collection process.