Understanding Your CP259A Notice

Notice details

Notice code

CP259A

Category

Filing and non-filer

Severity tier

Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.

Governing law

§6651; §6012 (Internal Revenue Code sections)

Source

IRS.gov — Understanding Your IRS Notice

What this notice is

Your organization didn't file a Form 990, Return of Organization Exempt from Income Tax, Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, or Form 990-N, Electronic Notice for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ.

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

File your return as soon as possible.

This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.

Governing IRS procedure (Internal Revenue Manual)

The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:

• IRM 5.1.11 — 5.1.11 Delinquent Return Investigations
• IRM 5.18.1 — 5.18.1 Automated Substitute for Return (ASFR) Program
• IRM 4.12.1 — 4.12.1 Nonfiled Returns

Reference to published IRS procedure. General information — not legal or tax advice.

Official IRS reference

Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp259a-notice

Related tools

TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.

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