Letter 2057: Non-Filer Notice

The Letter 2057 is sent by the IRS to notify taxpayers that they are required to file a tax return and the IRS has no record of receiving it. This notice is typically issued when the IRS has identified that the taxpayer is delinquent in filing a tax return for a specific year.

Key aspects of Letter 2057:

• Failure to File: The letter informs taxpayers that they have not filed a required tax return for a specific tax year. This could include personal income taxes, business taxes, or other required filings.
• Consequences of Non-Filing: If the taxpayer does not file the required return by the deadline provided, the IRS may assess penalties for failure to file, along with interest on any unpaid taxes. The IRS may also file a substitute return on the taxpayer’s behalf, which could result in higher taxes owed.
• Next Steps: The letter provides instructions for filing the missing return and may include contact information if the taxpayer has already filed the return but needs to resolve the discrepancy.
• Enforcement Actions: If the taxpayer continues to ignore the filing requirement, the IRS may take enforcement actions, such as levying wages, placing liens on property, or initiating audits.

Letter 2057 is a critical notice that requires immediate attention to ensure that the taxpayer avoids penalties and enforcement actions related to non-filing.