IRS NOTICE REFERENCE
Understanding Your CP259B Notice
Our records indicate your organization didn't file a Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP259B
- 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
Our records indicate your organization didn't file a Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
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-cp259b-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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