Here is how the IRS explains the CP59 Notice it sends out to nonfilers:
We sent you this notice because we have no record that you filed your prior personal tax return or returns.
What you need to do
File your personal tax return immediately or explain to us why you don’t need to file.
I have drafted a response that an individual used who had obtained from the IRS his Individual Master File (IMF) transcript records.
If you decide that a similar response is appropriate in your case, you will also want to obtain a copy of your IMF transcripts and read the post on this site named “IRS Fraud Used to Enter Substitute for Return against Non-Filers.”
That post will explain how the IRS “doctors” their records to make it appear that nonfilers have, in fact, filed Form 1040A with the IRS.
Form 1040A is a tax return agreeing to liability to the income taxes and permitting the IRS to calculate the amount of that liability without the nonfiler actually doing the computation.
As a result, ALL income taxes appear within the IRS’s computer databases to have been filed voluntarily: (a) those who actually filed voluntarily; and (b) those nonfilers who are made to appear to have filed Form 1040A “consent” returns.
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All proceeds go to further the work of John W. Benson.
John W. Benson (1934-2014) My Mentor and Best Friend for 23 years. Passed into the Eternities on July 4, 2014, the same day on which Thomas Jefferson and John Adams passed!
Rest in Peace, my Great, Good and Innocent Friend! I will see you again!