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Project 01150

CP59-First Notice-Return Delinquency, Unfiled Return

Project Statement:

Letters and Notices are tax account related, public-use correspondence created by an account related activity or condition. Determine if the CP 59, clearly communicates appropriate guidance to the public.

Goal Statement:

The goal of this project is to review and make recommendations to the IRS that will enhance customer service and improve the taxpayers’ experience. Letters and Notices are sometimes difficult to understand and make it difficult for taxpayers to comply with tax law.

Notices & Correspondence Committee

Year: 2025


Status: Monitoring

RECOMMENDATION 01150-001

RECOMMENDATION TEXT:

Page 1, upper-right corner Add generic IRS box including date, tax year, tax form, masked social, Contact us phone number Make it easier for the taxpayer to respond. While the IRS has directed to reduce the use of SSN, there is still a population of taxpayers who are either not computer savvy and/or do not own a computer.

IRS Action: Recommended

RECOMMENDATION 01150-002

RECOMMENDATION TEXT:

Page 1, upper-left corner Add Section/Header: “In This Notice” This provides an outline/table of contents for the Taxpayer. It assists a more rapid awareness of what is contained in the Notice.

IRS Action: Recommended

RECOMMENDATION 01150-003

RECOMMENDATION TEXT:

Page 1, under What you need to do immediately File your XXXX tax return. You have two options for sending us your return. Change period at end to a colon. File your XXXX tax return. You have two options for sending us your return: Proper grammar per Merriam-Webster.

IRS Action: Recommended

RECOMMENDATION 01150-004

RECOMMENDATION TEXT:

Page 1, under What you need to do immediately File by mail. Send us your completed and signed return, including a payment for any tax due Add period at end of sentence: File by mail. Send us your completed and signed return, including a payment for any tax due. Period at end of a sentence is appropriate and makes it easier to read.

IRS Action: Recommended

RECOMMENDATION 01150-005

RECOMMENDATION TEXT:

Page 1, under What you need to do immediately Below the File by mail option, include the address to mail the completed form XXXX. Ensures taxpayer more easily knows where to send the return if unable to e-file. This would easily resolve many suggestions we’ve received regarding this form.

IRS Action: Not adopted

RECOMMENDATION 01150-006

RECOMMENDATION TEXT:

Page 1, under Did we make a mistake, 2nd paragraph “…You have two options for submitting your return.” “…You have two options for submitting your return:” Proper grammar per Merriam-Webster.

IRS Action: Recommended

RECOMMENDATION 01150-008

RECOMMENDATION TEXT:

Page 1, If we don’t hear from you File your return or send us Form XXXXX. File your Form XXXX tax return or send us Form XXXXX. Better clarifies what the IRS wants the taxpayer to do.

IRS Action: Not adopted

RECOMMENDATION 01150-009

RECOMMENDATION TEXT:

Page 1, If we don’t hear from you File your return or send us Form XXXXX. Add: If your Form XXXX tax return or Form XXXX is not received, you may receive additional notices. Alerts taxpayers that additional notices may be sent.

IRS Action: Not adopted

RECOMMENDATION 01150-010

RECOMMENDATION TEXT:

Page 1, If we don’t hear from you File your return or send us Form XXXXX. Add: You may owe. Please pay the amount owed. If you cannot, we will send you additional notices on how to pay. One of the reasons taxpayers do not file is because they can’t pay. The first obstacle to overcome is to have them file. Once that happens, then let’s work on ways to have the taxpayers pay.

IRS Action: Not adopted

RECOMMENDATION 01150-011

RECOMMENDATION TEXT:

Page 1, If we don’t hear from you File your return or send us Form XXXXX. Add: section on where to mail this form No information is stated as to where to mail or fax the form.

IRS Action: Not adopted

RECOMMENDATION 01150-012

RECOMMENDATION TEXT:

Page 2, Where to find more information Add QR Code for the IRS CP59 link Allow taxpayers to easily and efficiently access IRS website.

IRS Action: Recommended

RECOMMENDATION 01150-013

RECOMMENDATION TEXT:

Add a new subheading: “Taxpayer Rights and Sources of Assistance.” Taxpayer Rights and Sources of Assistance.

IRS Action: Not adopted

RECOMMENDATION 01150-014

RECOMMENDATION TEXT:

Taxpayer Advocacy Service Standard Language – Add the following section under the new subheading “Taxpayer Rights and Sources of Assistance.”: “The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. We can offer you free help if your tax problem is causing a financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should. Taxpayer Rights and Sources of Assistance.

IRS Action: Not adopted

RECOMMENDATION 01150-015

RECOMMENDATION TEXT:

Include under # 12 the TAS QR Code Taxpayer Rights and Sources of Assistance.

IRS Action: Recommended

RECOMMENDATION 01150-016

RECOMMENDATION TEXT:

Taxpayer Advocacy Panel Standard Language – In an effort to publicize the Taxpayer Advocacy Panel, add the following to the new subheading entitled “Taxpayer Rights and Sources of Assistance” after TAS: “Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy Panel (TAP). TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers’ systemic issues, and make suggestions for improving IRS customer service. Contact TAP at www.improveirs.org.” Taxpayer Rights and Sources of Assistance.

IRS Action: Not adopted

RECOMMENDATION 01150-017

RECOMMENDATION TEXT:

Include under # 14 the TAP QR Code Taxpayer Rights and Sources of Assistance.

IRS Action: Not adopted

RECOMMENDATION 01150-018

RECOMMENDATION TEXT:

Page 2, under How to make a payment Visit IRS.gov/account to view your account information, including your account balance, payment history, and tax records. “Taxpayers can create and access taxpayer online account information, including your account balance, payment history, and tax records. Visit irs.gov/your-account, select “Sign in to your Online Account” or “New to online account?” to get started. Taxpayer Rights and Sources of Assistance.

IRS Action: Recommended

RECOMMENDATION 01150-019

RECOMMENDATION TEXT:

Include under # 16 taxpayer online account QR Code Taxpayer Rights and Sources of Assistance.

IRS Action: Not adopted