Some taxpayers are receiving CP59SN notices even though they filed valid extensions for their 2024 returns, pushing their due date to Oct. 15, 2025. This appears to be part of a broader issue within the IRS’s notice system. As a trusted tax professional, it’s important to understand what’s happening and what to communicate to clients.
What is a CP59SN notice?
A CP59SN notice is sent by the IRS when its records indicate a taxpayer has not filed a return. The “SN” variant refers to specific groups of nonfilers, often identified by third-party information the IRS has received, such as W-2s or 1099s. These notices are designed to prompt taxpayers to file or provide an explanation.
Why the notices are problematic
There are reports on social media of multiple instances where taxpayers received these notices despite filing a timely extension with the IRS earlier this year. These extensions give taxpayers until Oct. 15, 2025, to file their returns. In addition to these accounts, the AICPA has reported that it is in communication with the IRS regarding the issue.
The issue seems to stem from the IRS not properly recognizing or processing the extensions before issuing the CP59SN notices. Although the IRS has not released an official statement acknowledging a systemic error, the consistency and timing of these reports indicate this may be more than isolated incidents.
What you should do
If your clients receive a CP59SN notice despite having a valid extension on file, here’s how to respond:
Confirm the extension
Review your records and confirm that the extension was filed and accepted. If you submitted it electronically, you should have an acknowledgment receipt.
Check the client’s IRS transcript
Use your IRS e-Services account to view the taxpayer’s account transcript. This will show whether the extension was received and processed.
Advise the client not to panic
Reassure your client that if a valid extension was filed, they are not in violation and the notice is likely incorrect.
Respond if necessary
While not always required, you may choose to respond to the notice with a copy of the extension acknowledgment to help prevent additional notices or confusion.
Continue monitoring the IRS for updates
If the IRS formally addresses the issue, we will share the update with our members.
NATP is listening
We’re actively monitoring this situation and encourage members to report any additional instances. Your experiences help us advocate for clear communication from the IRS and practical resolutions for issues that impact your clients.
About National Association of Tax ProfessionalsThe National Association of Tax Professionals (NATP) is the largest association dedicated to equipping tax professionals with the resources, connections and education they need to provide the highest level of service to their clients. NATP is comprised of over 23,000 leading tax professionals who believe in a superior standard of ethics and exemplify professional excellence. Members rely on NATP to deliver professional connections, content expertise and advocacy that provides them with the support they need to best serve their clients. The organization welcomes all tax professionals in their quest to continually meet the needs of the public, no matter where they are in their careers.
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.