IRS Letters and Forms
CP259

CP259 — First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…

What this IRS notice code means, and what to check before you reply.

What to do next

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CP259

Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.

What the IRS language says

First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return filed.

What it usually means

CP259 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

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