IRS Notice Guide
IRS CP59 Notice — What It Means and What To Do
Receiving an IRS CP59 notice can feel overwhelming. This guide explains what the notice means, what the deadlines are, and what options exist for penalty relief.
Response Deadline
Response deadline: Immediate — file the return or explain why one is not required. Acting before this deadline preserves all relief options and prevents escalation to the next collection stage.
What This Notice Means
The IRS has no record of receiving a tax return from you for one or more tax years. Third-party information (W-2s, 1099s) indicates you may have had a filing requirement. This is the initial unfiled-return notice.
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Common Penalties on This Notice
Failure to File (FTF) — 5% per month up to 25%
Failure to Pay (FTP) — 0.5% per month up to 25%
Interest
First Time Abate (FTA) May Apply
Penalties on CP59 notices are often eligible for First Time Abate relief under IRM 20.1.1.3.3.2.1. Taxpayers with a clean 3-year compliance history may qualify for full penalty removal.
FTF and FTP penalties may be eligible for First Time Abate once the return is filed, provided you meet the 3-year clean compliance history requirement under IRM 20.1.1.3.3.2.1.
What To Do After Receiving a CP59 Notice
File the missing tax return immediately if you have a filing requirement
If you already filed, send proof (confirmation number, certified mail receipt)
If you do not have a filing requirement, complete Form 15103 to explain why
Pay any tax owed to minimize additional penalties and interest
Respond using the return envelope provided with the notice
The IRS offers several penalty relief programs beyond First Time Abate. Upload your notice to see which ones apply to your situation.
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What you’ll see before you decide
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- The amount at issue, itemized
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- What looks strong, weak, or needs more evidence
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Frequently Asked Questions
What if I already filed the return?
Send a copy of the filed return with proof of filing (e-file confirmation or certified mail receipt) to the address on the notice. The IRS may not have received or processed it.
What happens if I do not respond to a CP59?
The IRS will send a follow-up CP515 notice. If you continue not to respond, the IRS may file a Substitute for Return (SFR) on your behalf, which typically results in a higher tax assessment because it does not include deductions or credits you may be entitled to.
Will I face criminal charges for not filing?
Failure to file is primarily a civil matter. Criminal prosecution for willful failure to file is rare and typically involves large amounts, pattern behavior, or fraud.
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Can I still claim a refund if I file late?
Yes, but only within 3 years of the original due date. After that, any refund is forfeited under IRC Section 6511.
Do I owe the failure-to-file penalty if I do not owe tax?
No. The FTF penalty is calculated as a percentage of unpaid tax. If you owe $0, the penalty is $0. However, filing promptly helps avoid further IRS notices.
What is Form 15103?
Form 15103 (Form 1040 Return Delinquency) is included with the CP59. It allows you to explain why you are filing late, why no return is required, or confirm that you already filed.
How far back can the IRS request unfiled returns?
There is no statute of limitations on unfiled returns. However, the IRS generally focuses on the most recent 6 years of non-filing for compliance purposes.
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See which penalties may qualify and the amount at issue on your notice. The IRS makes the final decision.