CP259 Notice: Return Delinquency Notice

The CP259 Notice is issued by the IRS to notify taxpayers that they have not filed a required tax return. This notice is typically sent when the IRS has no record of receiving a tax return for a specific year, and it warns the taxpayer to file immediately to avoid penalties and potential enforcement actions.

Key elements of the CP259 Notice:

• Filing Requirement: The notice specifies the tax return that has not been filed and reminds the taxpayer of their obligation to file the return. This could be a personal income tax return, business return, or other required filings.
• Penalties for Non-Compliance: If the taxpayer fails to file the return by the deadline provided, the IRS may assess penalties for failure to file, failure to pay, and interest on any unpaid balance.
• Enforcement Actions: The notice warns that if the taxpayer does not file the required return, the IRS may take enforcement actions, such as filing a substitute return on behalf of the taxpayer or initiating collection actions.
• Next Steps: The CP259 includes instructions for filing the missing return and may provide contact information if the taxpayer has already filed the return and needs to resolve the discrepancy.

The CP259 Notice is a critical reminder for taxpayers to file their overdue returns promptly to avoid further penalties and collection actions from the IRS.