IRS Notice Guide
CP59
CP59 — First Notice: Return Not Filed
HIGH PRIORITY — Respond within 60 days
What This Notice Means
The IRS has no record of a tax return for the year shown. They believe you may have had a filing requirement. If you don't respond, they may file a Substitute Return for you.
⏰ Response Deadline: 60 days
Act before this deadline to avoid escalation to levies or liens.
What to Do
- 1
Determine if you had a filing requirement for that year
- 2
If you did, file your return immediately with all your deductions
- 3
If you did not have a filing requirement, respond in writing explaining why
- 4
Do not let the IRS file a Substitute Return — it will show maximum tax with no deductions
Guides That Can Help
Unfiled Tax Returns Action Plan
Get current with the IRS before they file substitute returns for you.
$1
IRS Notice Response Bundle (CP2000, CP90, CP2501)
Decode and respond to the IRS's most threatening notices.
$1
IRS Tax Transcript & Records Request Kit
Get your complete IRS record — the foundation of any tax resolution.
$1
Need Immediate Help?
Book a free consultation now — an attorney will review your notice.
Book Your Free Consultation
Pick a time below — a licensed Brightside tax attorney will review your IRS notice at no charge.