IRS NOTICE REFERENCE
Understanding Your CP259D Notice
Our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP259D
- 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 you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice. Otherwise, file your required Form 990-T immediately according to the instructions on the notice. If you don't think you need to file, complete the Response Form enclosed with your notice and either: Mail it to us using the envelope provided, or Fax it to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. If you filed more than four weeks ago or used a different name or EIN, complete the Response Form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return. If you don't think you need to file, complete the Response Form enclosed with your notice and either: Mail it to us using the envelope provided, or Fax it to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. Mail it to us using the envelope provided, or Fax it to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. If you filed more than four weeks ago or used a different name or EIN, complete the Response Form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.
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-cp259d-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.
Check this notice’s deadline (free tool)