The IRS uses Notice CP59 to request tax returns from you. They usually only request returns if they think you owe. You also might receive a CP59 if you filed an extension but then didn't file or if you had home mortgage interest but no income (the IRS wonders where you got the money).
You may believe that you did file but the IRS says you did not. If you have the certified mailing receipt, then you can argue about the filing date and there is a procedure for this. But, unless you have the mailing receipt, it is usually better to just re-file than argue.
Steps in Response to Notice CP59
Since you are filing an original return you have the opportunity to comb through your records and find more deductions! If you want to prepare the return, sign it in blue ink & send it to our office for tax attorney guidance & advice before you file it with the IRS.
If you are certain the return has not been filed or prepared, then we can gather the required documents, prepare & file the return with attorney guidance so you have no further problems.
This is NOT an audit & it will likely not become an audit. The IRS wants your returns, that's all. But, they have evidence that suggests you owe so you have to be careful. Don't be rash - seek tax attorney advice!
The IRS can't enforce collection against you until you either file a return or they do a "return" for you and assess the tax. Since the CP59 requests a return from you no assessments have been made. So, the situation is not urgent but needs to be remedied soon.
Lost Documents & Notice CP59
Often, people fear that they won't find the documents needed to prepare a return. Not to worry, we are masters at finding lost evidence & documents. See Lost Documents.
But, it is usually not best to rush out & file a return, especially if you owe. We need to get the IRS files, determine the time periods and create an Action Plan for your specific situation. Please follow the Prep Steps for IRS Notice CP59 and see Mr. Hopkins in Colorado Springs or Pueblo before proceeding!
Various IRS Notices CP59:
