Receiving a tax notice or letter is never a pleasant experience. It can be confusing and frustrating if you don't understand why you received the notice in the first place. That's why we wrote The Ultimate Guide to Tax Notices and created a tax notice library filled with the most common tax notices and letters you might receive. We believe the process of staying compliant with your taxes should be as effortless as possible.
General Information
- What is the notice number? CP259
- What government agency sends this notice? The Internal Revenue Service (IRS)
- What is this notice about? The IRS believes you must file a business return for specific tax periods, but they haven’t received it yet.
- What should you do if you receive this notice?
- File your return right away if you’re required to do so. You can e-file if eligible or file a paper return with all required schedules.
- If you're not required to file, dispute the notice by completing and returning the enclosed Response form (by mail or fax) explaining why you don’t need to file.
- If you filed within the last four weeks using the same name and EIN, you can ignore this notice.
FAQs & Additional Information
- Why did I receive multiple CP259 notices? Each missing return and tax period triggers its own notice.
- I have no employees and never filed this return before; why did I receive a notice? When you obtained your EIN, certain filing requirements were set. If no return is filed, the IRS considers it delinquent and issues a notice.
- Do I need to file a return if I had no employees or activity? Generally, if you had no employees or business activity, you aren’t required to file. However, you still need to respond to the notice. If you made payments for the period, you must file a return to claim a refund of any credits.
- What if I can’t pay the amount I owe? You may request a payment plan when you file your return if you can’t pay in full.
What does it look like?
Resources
Looking for more information about this notice? Here are some helpful resources:
How can we help you today?
Are you looking for more information about your tax notice or other challenges? DiMercurio Advisors has a dedicated team supporting tax notices, audits and more. We are passionate about ensuring you are well-informed and in control of your tax situation.