CP259 Notice: Return Delinquency Notice

What is a CP259 Notice: Return Delinquency Notice?

A CP259 notice is a formal communication from the IRS informing a taxpayer that a required tax return has not been filed. This notice serves as an initial warning, urging the taxpayer to submit the missing return and potentially avoid penalties and further collection actions.

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  1. Glossary Article
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Letter 2057: Non-Filer Notice

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