If you have received the IRS notice "CP 59", it means you have failed to file a tax return. The type of return and tax period will be shown in the upper right corner as well as in the body of the notice. You received this notice because the IRS has reason to think you meet the filing requirements and they have not received a return. File your return as soon as possible or you will need to explain to the IRS why you don't need to file.
What you need to do
File your personal tax return immediately or explain to the IRS why you don't need to file.
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 the IRS. If you’re filing a married filing joint return, include each spouse’s IP PIN.
You may want to
Understand what happens if you’re late: Learn about deadlines for claiming credits or refunds, and what to expect if you file or pay late.
Double-check your past returns: Review your records to ensure you’ve filed all your previous tax returns. You can even download copies of old returns to be safe.
Make sure you’re withholding enough: Use the Tax Withholding Estimator to check if you’re having enough taxes taken out of your paycheck.
Explore payment options if you owe taxes: If you think you might owe more taxes, learn about payment plans, installment agreements, and other options that can help.