Notice CP59 is the IRS notice that it has no record of a required tax return for a specific year, with a request to file, explain why no return is due, or confirm one was already filed.
Ignoring it can lead to a substitute for return prepared by the IRS with no deductions or basis, followed by assessment and collection.
Why it matters: filing the actual return, even late, almost always produces a lower balance than the IRS’s version. See substitute for return.
Audits, penalties, collections, criminal exposure, and Tax Court, handled by attorneys who do this every day.
See the practice page →Our tax attorneys handle IRS audits, crypto tax, offshore disclosures, and opinion letters for clients nationwide. Consultations are confidential.
Definitions are general information, not legal advice, and may not reflect the most recent changes in law.
IRS letters, audits, unreported years, returns.
Foreign accounts, expats, offshore disclosure.
Audits, tax debt, criminal exposure, Tax Court.
Written analysis at a stated confidence level.
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