USTaxPenaltySaverCP59
High PriorityReminder - We Have No Record of Your Tax Return
The IRS has no record of you filing a required tax return.
Response Deadline
30 days from notice date
Respond before this deadline to avoid additional penalties and enforcement action.
What This Notice Means
CP59 notifies you that the IRS expects a tax return from you but has no record of receiving one. This may be because you did not file, or because your return was not processed. If you were not required to file, you should respond explaining why.
Why You May Have Received This
- 1Did not file required return
- 2Return was lost in mail or processing
- 3Filed under wrong SSN or name
- 4Filing status confusion
Required Actions
1
File the return if you were required to file
2
Respond explaining if you were not required to file
3
If you already filed, send proof (transcript, copy, etc.)
Your Options
Use these calculators to understand your situation and explore resolution options.
Consequences If Ignored
- Failure-to-file penalty accrues
- IRS may file a Substitute for Return (SFR) which is usually unfavorable
- Additional notices will follow (CP259, CP516)
Tips & Best Practices
- Failure-to-file penalty is 5% per month, up to 25%
- If you owe, file ASAP to stop penalty accrual
- Even if you cannot pay, FILE the return
Related Resources
IRS Forms
IRS Resources
Legal References
IRC § 6651(a)(1)IRM 4.12
Ready to Take Action?
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