The agency says the because of pandemic-related shutdowns, some of the recipients may have filed returns that are still being processed. Those who have filed for 2019 can disregard the notices and do not need to take further action.
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IRS Says Notice on 2019 Returns Unnecessary
The Internal Revenue Service this month issued notices to about 260,000 taxpayers that they have not filed 2019 federal tax returns. However, the IRS notes because it has not completed processing all 2019 returns, the CP59 notices should not have been sent.