CP59 Notice: What is it and How Should You Respond?
Summary:
The CP59 Notice is sent by the IRS when they do not have any record of you filing your previous year’s tax return. This notice serves as a reminder to submit your tax return as soon as possible. If you believe you do not need to file, or if you’ve already done so, additional steps will need to be taken to rectify the situation. Ignoring the CP59 Notice can lead to penalties or enforcement actions by the IRS, so it’s crucial to respond quickly.
Receiving any notice from the IRS can cause immediate concern, but it’s essential to stay calm and act promptly. A CP59 Notice is typically issued when the IRS does not have a record of your tax return for the previous year. This situation can arise for several reasons: maybe you forgot to file, or perhaps you believed you didn’t need to submit a return. Regardless of the reason, you must resolve the issue to avoid penalties and other complications. In this guide, we will explore what the CP59 Notice is, why you received it, and how to resolve it swiftly to stay compliant with IRS regulations.
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What is the CP59 notice?
The CP59 IRS Notice is a formal communication sent to taxpayers when the IRS has no record of a tax return being filed for the previous year. This is a first reminder that informs taxpayers of the missing return and the importance of either filing or explaining the situation. Ignoring this notice could lead to further actions, including penalties, additional notices, or even IRS enforcement measures.
The IRS may issue the CP59 Notice due to several reasons, including:
- You forgot to file your tax return.
- Your return was lost or not processed.
- You believed you were not required to file.
- Identity theft or fraud may have delayed or blocked your filing.
If you receive this notice, it does not necessarily mean you owe taxes. The main point is that the IRS is missing a return in their system, and they need you to either file it or clarify why it was not necessary.
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Why did I receive a CP59 notice?
Receiving a CP59 Notice means the IRS has no record of receiving your personal tax return for the prior year. The IRS typically expects a return from anyone who meets the minimum income filing requirements or qualifies under specific conditions. Let’s examine some potential reasons for receiving this notice:
Forgetting to file your tax return
It happens. People lead busy lives, and sometimes tax filing falls through the cracks. If you simply forgot to file, the CP59 serves as a reminder to submit your return immediately. The IRS usually gives you a reasonable window to file before taking further action.
Filing but not processed
In some cases, you might have filed your return, but the IRS has not processed it. This could be due to a delay or an issue with the submission. If you’re confident you filed your return, but you still received the CP59, you’ll need to provide proof of your submission.
Believing you don’t need to file
Sometimes individuals believe they are not required to file based on their income level or other exemptions. However, even if your income falls below the threshold, the IRS might still expect a return, especially if you had taxes withheld or if certain credits are in play.
Identity theft or fraud
Occasionally, identity theft can trigger IRS notices. If your identity was stolen, and someone else used your Social Security number fraudulently, it could prevent the IRS from accurately recording your filed return.
Pro Tip
Set up IRS account alerts online to get real-time notifications on any changes to your tax return or account. This helps you stay updated on adjustments and due dates.
How does the CP59 notice affect you?
A CP59 Notice can impact you in several ways. It’s important to understand that receiving this notice is a serious matter, and ignoring it can lead to escalating consequences. Let’s break down how this affects you:
Potential penalties
Ignoring the CP59 Notice could result in penalties for failure to file, failure to pay, or both. These penalties can accumulate over time, adding to the overall financial burden. It’s crucial to file your return or respond to the IRS as soon as possible to avoid additional costs.
IRS enforcement actions
If you continue to ignore this notice, the IRS can take enforcement actions. These can include wage garnishments, levies, or liens placed on your property. Responding quickly can prevent these harsh measures from being implemented.
Delay in tax refunds
If you are owed a tax refund, failing to file means the IRS cannot process your refund. Additionally, if you wait too long, you may lose your right to claim certain refunds or credits for the previous year.
What should you do when you receive a CP59 notice?
If you receive a CP59 Notice, it’s essential to take action immediately. Here’s what you need to do:
- Review the notice: Make sure you understand why the IRS sent it and verify whether you indeed missed filing your tax return.
- Check your records: Look through your documents to confirm if you filed the return in question. If you did, prepare to send proof of filing to the IRS.
- File your tax return: If you haven’t filed the return, do so immediately. Be sure to include all necessary documentation, and if possible, file electronically to expedite processing.
- Submit Form 15103: If you believe you don’t need to file a return, or if you already filed, fill out and send Form 15103 (Form 1040 Return Delinquency) to explain your situation.
What is Form 15103, and when should you use it?
Form 15103 is used to respond to a CP59 Notice in the following situations:
- You’ve already filed your return, but the IRS did not process it.
- You believe you do not have a legal obligation to file a return for the previous year.
In either of these cases, you’ll need to provide a detailed explanation and supporting documentation to back up your claim. Submitting Form 15103 can help resolve the issue without further penalties or enforcement actions.
Pro Tip
Always file electronically if possible. E-filing reduces the chances of errors and speeds up the processing of your tax return, ensuring quicker resolution of issues like the CP59 notice.
How to respond to the CP59 notice
Steps to take when responding to a CP59 notice
When you receive a CP59 Notice, it is crucial to act quickly. The IRS is requesting either your missing tax return or an explanation as to why you haven’t filed. Here are the specific steps to follow when responding to the notice:
1. Carefully read the notice – Understand why the IRS sent you the CP59 Notice. Ensure the details, such as your name, tax year, and Social Security number, are correct. If something looks off, double-check your records to make sure there’s no mistake.
2. Gather your documents – Before responding, collect all necessary documents, including copies of your previous tax returns, Form W-2, Form 1099, and other supporting documents that are relevant for the year in question.
3. File your tax return – If you haven’t filed, complete your return as soon as possible. You can file electronically through the IRS e-file system or send a paper return. Filing online will expedite the process, and you’ll receive confirmation when the IRS accepts your return.
4. Complete Form 15103 – If you believe you do not need to file or if you already filed but the IRS has no record, fill out Form 15103, which is designed to explain your situation. Attach proof that shows you already filed or provide documentation supporting your claim that you’re exempt from filing.
5. Submit your response – Send all the required forms and your completed tax return to the IRS address listed in the CP59 Notice. Alternatively, you may also fax the forms if the IRS allows fax submissions. Ensure that you send everything by certified mail with a return receipt for confirmation.
6. Follow up with the IRS – After you submit your documents, it’s advisable to follow up with the IRS, especially if you mailed your response. You can contact them directly to confirm receipt and ensure no further actions are required.
Other ways to handle a CP59 notice
If you’re unsure how to handle your CP59 Notice or have more complex issues, such as potential identity theft or a dispute with the IRS, here are some additional options:
1. Get professional assistance – If your situation is complicated, it may be best to consult a tax professional, such as a Certified Public Accountant (CPA), tax attorney, or enrolled agent. They can assist you in filing the necessary paperwork and ensuring that your response is properly handled. A tax professional can also help if you need to negotiate with the IRS or set up a payment plan.
2. Contact the IRS directly – In some cases, it’s helpful to call the IRS using the phone number provided on your CP59 Notice. Speaking with an IRS agent can clarify the next steps and provide additional guidance on resolving the issue. However, expect long wait times when calling during tax season.
3. Review IRS online tools – The IRS offers several online tools to assist taxpayers, including the “Where’s My Refund?” tool and the Tax Withholding Estimator. You can use these resources to check the status of your filing and determine whether enough taxes were withheld from your paycheck.
What happens if you ignore the CP59 notice?
Failing to respond to the CP59 Notice can result in serious consequences. The IRS uses these notices as an initial step to remind taxpayers of their obligations, but if you do not take action, the consequences will escalate. Let’s explore the potential penalties:
Accumulation of penalties and interest
If you fail to respond to the CP59 Notice, the IRS will begin assessing penalties for failure to file. These penalties can accumulate over time, making the situation more expensive to resolve. Additionally, interest may accrue on any unpaid tax liabilities, further increasing the amount you owe.
IRS collection actions
Ignoring the CP59 Notice can trigger IRS collection actions. The IRS has the authority to take enforcement measures such as:
– Wage garnishment – The IRS can garnish a portion of your paycheck to recover unpaid taxes.
– Tax levies – The IRS can seize your property, including bank accounts or assets, to satisfy unpaid tax debt.
– Tax liens – A lien could be placed on your property, affecting your credit and making it difficult to sell assets.
– Wage garnishment – The IRS can garnish a portion of your paycheck to recover unpaid taxes.
– Tax levies – The IRS can seize your property, including bank accounts or assets, to satisfy unpaid tax debt.
– Tax liens – A lien could be placed on your property, affecting your credit and making it difficult to sell assets.
Loss of refunds and credits
If you are due a refund but fail to file your return, the IRS will not release your refund until your tax return is processed. Additionally, the longer you wait, the higher the chance that you could forfeit your right to claim a refund or tax credits.
Pro Tip
If you have trouble resolving tax issues, contact the IRS Taxpayer Advocate Service for free assistance. They specialize in helping with unresolved tax problems.
What should you do if you’ve already filed your tax return?
In some instances, you may receive a CP59 Notice despite having already filed your tax return. If this happens, it’s essential to take immediate steps to resolve the issue and avoid penalties. Here’s what you should do:
Double-check your records
Make sure you have a record of the filing. If you filed electronically, you should have received a confirmation email from the IRS or your tax preparation software. For paper filers, keep a copy of your mailed return and proof of mailing, such as a certified mail receipt.
Send proof to the IRS
If you’ve already filed, you’ll need to provide proof to the IRS that your return was submitted. This includes sending a copy of the filing confirmation or a copy of your return with the CP59 Notice. Use Form 15103 to formally respond and explain the situation.
Monitor the status of your return
Keep track of your tax return status using the IRS’s “Where’s My Refund?” tool or by contacting the IRS directly. You’ll want to ensure your return is being processed correctly and there are no further issues.
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Frequently asked questions
How do I know if the IRS received my tax return after I respond to the CP59 notice?
After you submit your tax return in response to a CP59 notice, you can check the status of your return using the IRS’s “Where’s My Refund?” tool, available on their website. This tool will allow you to track the status of your refund and confirm that your return has been processed. If you mailed your return, it could take several weeks for the IRS to update its records. If you e-filed, you will usually receive confirmation within 24 hours.
What if I can’t pay the taxes owed after filing the return in response to a CP59 notice?
If you file your tax return in response to the CP59 notice and discover that you owe more taxes than you can pay immediately, the IRS offers several payment options. You can set up an installment agreement, apply for a short-term payment plan, or even make an offer in compromise if you’re facing significant financial hardship. It’s important to address the payment issue as soon as possible to avoid additional penalties and interest.
Can I file prior year returns electronically after receiving a CP59 notice?
Currently, the IRS only allows electronic filing (e-file) for the current tax year. If you need to file a return for a previous year in response to the CP59 notice, you will need to submit a paper return. Be sure to include all necessary forms and documents and send them by certified mail with a return receipt to ensure the IRS receives your filing.
How can I avoid receiving a CP59 notice in the future?
The best way to avoid receiving a CP59 notice in the future is to ensure that you file your tax returns on time each year. Consider filing your taxes electronically to prevent processing delays, and double-check that your return is complete and accurate before submitting. If you’re unsure about whether you need to file, you can review the IRS filing requirements or consult a tax professional.
What if I need more time to file after receiving a CP59 notice?
If you need more time to file your tax return after receiving a CP59 notice, you can request an extension by filing **Form 4868**, which grants you an additional six months to submit your tax return. However, this extension does not apply to any taxes owed. You will still need to estimate and pay any taxes due by the original filing deadline to avoid interest and penalties.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- The CP59 Notice is issued when the IRS does not have a record of your tax return for the previous year.
- Respond promptly by filing your tax return or submitting Form 15103 if you’ve already filed or believe you don’t need to file.
- Ignoring the CP59 Notice can result in penalties, interest, and IRS enforcement actions such as wage garnishment or tax levies.
- If you’ve already filed your return, provide proof of submission to the IRS to avoid penalties.
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