What is an IRS Notice CP59 and how should I respond to it?

The Internal Revenue Service will send out an IRS Notice CP59 to people if they have not filed a particular tax return, and the Internal Revenue Service has reason to believe that they should have filed.

A new program was announced in December, 2021 where the Internal Revenue Service is focusing on high income non-filers. This special effort will attempt to identify those high earners who have not filed, and either put pressure on them to file and pay, with penalties, or else the Internal Revenue Service will file for them without any deductions. If you receive such a letter, contact our office to discuss your options.