- What it means
- Non-filer correspondence
- Respond within
- The date printed on the notice
- When to get help
- Multiple missing years, a substitute return already assessed, or income you cannot reconstruct are reasons to get help. A CP3219N is a 90-day clock.
The first move
File the return. Even a late return with a balance beats a substitute return, which uses no deductions, no credits, and single filing status.
What letters in this family have in common
A CP59 (or CP63, CP516, CP518 as it escalates) says the IRS shows no return for a year and has information returns suggesting you should have filed. A CP80 says it has credits on the account but no return to apply them to; if you do not file within three years of the due date, the refund is forfeited. A CP2566 says the IRS has computed the tax it thinks you owe based on third-party reporting and will assess it unless you file. A CP3219N is the statutory notice that follows, with a 90-day Tax Court window.
If you filed and the IRS says it did not receive the return, send a signed copy with proof of the original filing. If you were not required to file, say so on the response form and explain why. If you were required to file and did not, file now. Penalties are computed from the original due date, so the cost grows each month.
The substitute for return the IRS prepares is a floor, not a ceiling. Filing your own return after one is issued replaces it and usually lowers the tax.
What to gather
- The notice, with the tax year it names
- Your income documents for that year (W-2, 1099s); the IRS wage and income transcript will list what it has
- Proof of filing if you did file (e-file acknowledgment, certified mail receipt)
- Prior year return for reference
- If you were not required to file: your income figures showing you were under the threshold
How to write back
- Reasonable cause statement: When first-time abatement does not apply, you can ask the IRS to remove a penalty because circumstances beyond your control caused the failure. This statement lays out the facts in the order the IRS reads them.
- Missed deadline explanation: A plain statement of why a return or payment was late, for use with a late return or a penalty relief request.
Closest built pages
- CP59: No return on file: first notice
- CP515: No return on file: reminder
- CP518: No return on file: final notice
- CP3219N: Notice of deficiency for a year with no return
- CP80: Credits on account, no return filed
- CP259: Business return not received
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.