IRS NOTICE REFERENCE
Understanding your CP59SN notice
We haven’t received your federal income tax return.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP59SN
- Category
- Identity verification
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6109; §7701(a)(16) (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We haven’t received your federal income tax return.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
File your personal tax return immediately. Note: You may disregard this notice if you have already filed. If you have a valid automatic extension of time to file or reside in an area affected by certain federally declared disasters , please file by the applicable extended or postponed due date. Note: If you received an IRS-issued identity protection personal identification number (IP PIN) due to identity theft, you must include the IP PIN on your tax return, as directed, when you send it to us. If you’re filing a married filing joint return, include each spouse’s IP PIN.
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.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp59sn-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)