There it is. Right there in between the Val-Pak and the Kroger circular it’s…it’s…a letter from the Internal Revenue Service.

Yikes.

I have written about this before, and I encourage you to go read that post for still-relevant info about IRS correspondence. Here are a couple things going on currently in the world of IRS notices…

Apparently, the IRS is “catching up” on a bunch of notices from returns filed in previous years, some as far back as tax year 2021. Most of these notices are computer-generated, meaning they are untouched by human hands (except yours, I guess, when you open the letter). Before you begin your response, you should make sure the notice date is not later than three years from the original filing date of your tax return.¹

There is, however, a recent issue with IRS notices for 2024 tax year returns. Though no one seems to know the exact cause, it appears that there may be a “glitch” in the IRS systems. In recent weeks, taxpayers have been receiving IRS Notice CP59 for tax year 2024. This is the notice the IRS sends to notify you that your tax return is considered “delinquent”². It may also include an assessment of the tax the IRS thinks you owe based on your reported income (from Forms 1099, W-2, etc). Here’s the glitch — many of the taxpayers who have received these notices have either already filed a 2024 tax return or filed a valid extension of time to file by October 15, 2025. At this time, there has been no acknowledgment from the IRS that these notices are in error; the Texas Society of CPAs is currently investigating. Stay tuned…I’ll update this post as new information becomes available.

The question on everyone’s mind is, ‘What should I do if I get one of these erroneous notices?’ Well, even if the notice is inaccurate (i.e., you filed a valid extension or already timely filed your tax return), you should still respond. If the notice assesses tax, the IRS only allows you a 90-day window to respond before they will begin the collection process. Things move slowly through IRS channels, so it is best to respond as soon as possible. Consult your tax advisor if you need assistance.³

Finally, I would advise you to log into your taxpayer account at IRS.gov to check and see if any notices have been generated.⁴ Once you log in, there is a menu option at the top of the screen called “Notices and Letters”. This will show you any IRS correspondence on your account.

As always, I provide this for informational, educational, and entertainment purposes. It is not intended as advice on your specific tax situation. Please consult your tax advisor.

1. Statutorily, the filing date is the later of the original due date (usually April 15th-ish) or the date you actually filed it. So, if you e-filed on March 28th, the filing date is April 15th. If you mailed a paper return postmarked on October 12th, the filing date is October 12th. ↩︎
2. Delinquent means that the tax return has neither been filed nor extended and the due date has passed. ↩︎
3. Seriously, call your tax person. They need to know about this, and you will likely want/need their help with it. ↩︎
4. If you have not set up an ID.me account in order to log into your IRS.gov (and also SSA.gov) account, please do that as soon as possible. ↩︎