IRS Letters and Forms
CP259B

CP259B — First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…

First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return filed. Form 990PF

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CP259B

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. Form 990PF

What it usually means

CP259B 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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