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Notices for Past Due Tax Returns

You may receive one or more of the below notices if you have not filed your tax return.

If the IRS files a substitute return, it is still in your best interest to file your own return to take advantage of all the exemptions, credits and deductions to which you are entitled. The IRS will generally adjust your account to reflect the correct figures.

Understanding your CP59 Notice
We sent you this notice because we have no record that you filed your prior personal tax return or returns.

Understanding your CP63 Notice
We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.

Understanding your CP259 Notice
We've sent you this notice because our records indicate you didn't file the required business tax return identified in the notice.

Understanding Your CP515 Individuals Notice
This is a reminder notice that we still have no record that you filed your prior tax return or returns.

Understanding Your CP515 Business Notice
You received this reminder notice because our records indicate you didn't file a business tax return.

Understanding Your CP516 Notice
This is a reminder notice that we still have no record that you filed your prior tax return or returns.

Understanding Your CP518 Individuals Notice
This is a final reminder notice that we still have no record that you filed your prior tax return(s).

Understanding Your CP518 Business Notice
This is a final reminder notice that our records still indicate you haven't filed a business tax return.

Understanding Your CP2566 Notice
We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.

Understanding Your CP2566R Notice
We previously sent you a CP63 notice informing you we are holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.

Understanding Your CP3219A Notice
We've received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S. Tax Court.

Understanding Your CP3219B Notice
This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments.

Understanding Your CP3219N Notice
We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.


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Page Last Reviewed or Updated: 23-Oct-2014