The IRS acknowledges
that there is a backlog of unprocessed 2019 tax returns and that it sent erroneous CP59 notices to certain taxpayers.
Those who filed their 2019 return but nevertheless received the CP59 should
disregard the notice and do not need to take any action. COVID-19 continues to
cause delays in live phone support and answers to notice responses. For the
latest updates on IRS operational levels, check out the IRS operations during COVID-19 page.