IRS Notice CP 59 - First Notice Request for Your Tax Return
If you have received this notice, it means you have failed to file a tax return. The type of return and tax period will be shown in the upper right corner as well as in the body of the notice. You received this notice because the IRS has reason to think you meet the filing requirements and they have not received a return. File your return as soon as possible or you will need to explain to the IRS why you don't need to file.
Sections of the Notice:
This area contains the Notice Number, the applicable tax year, the notice date, your Social Security Numbers and the IRS contact number.
This section states the tax period and the form that the IRS believes you were required to file. Requests that you file or provide a copy of the return as filed and pay any tax due as calculated by the return.
If you believe that the return was not required to be filed contact the IRS at the contact number to explain why not.
As the IRS is requesting you file a return, there is not a response section in this notice.