IRS NOTICE
CP59 — Return not filed
A notice that the IRS has no record of a required return being filed for the period, asking the taxpayer to file it or explain why one isn't due.
General information only. Not legal or tax advice.
Typical response window
Typically about 30 days. The window printed on your notice governs — always confirm it against your actual notice.
What the first hour looks like
Determine whether the return was filed, assemble the records to file or respond, and capture the deadline.
Starter document checklist
- The CP59 notice
- The return in question (or proof it was filed)
- Income records for the tax period
- Any extension or prior-filing records
Do the whole first hour in one place
TaxRiskOS captures the notice, computes the deadline, builds the checklist, flags whether it needs partner or counsel review, and produces a clean handoff packet — the first hour, made repeatable. It documents process, not advice.