Due to pandemic-related shutdowns, the IRS has not completed processing all 2019 returns at this time. Therefore, the CP59 notices should not have been sent because some portion of the recipients may have filed a return that is still being processed. People who filed their 2019 returns but nevertheless received the CP59 notice, can disregard the letter and do not need to take any action. There is no need to call or respond to the CP59 notice because the IRS continues to process 2019 tax returns as quickly as possible.
The IRS regrets any confusion caused by this mailing. The IRS encourages those who have yet to file their 2019 return to promptly do so.
If you should receive such a notice, please forward to your tax professional at Sweeney Conrad.