The IRS Resumed Individual Nonfiler Notices. What Happens Next?
By Brandon Lynch, EA
Published September 26, 2026 · 5-minute read
An IRS letter asking for a missing return tells you something about the account. It does not tell you the whole story.
Individual nonfiler notices resumed in fiscal year 2024, and recent government reporting shows what happened next. For someone with missing returns, the useful question is where the account stands now: a request to file, a proposed tax assessment, or an assigned collection case.
What changed
TIGTA’s August 2026 report says individual nonfiler notices resumed in FY2024 after a pause in FY2023. First notices rose from about 847,000 in FY2024 to 2.4 million in FY2025; final notices increased from 533,000 to 1.7 million.
A separate problem affected high-priority cases: 38,824 remained in first-notice status as of June 30, 2025. The IRS told TIGTA it acted in March 2026 to move paused cases forward. That does not mean every case resulted in an assessment or collection action. TIGTA also identified notices sent after returns had already been filed and called for better coordination and performance reporting.
These findings support a precise statement: individual nonfiler notices resumed, and certain stalled cases were subsequently advanced. They do not describe a new filing obligation or a blanket restart of every delinquent-return enforcement function.
The IRS’s February 2024 high-income initiative focused on information-return income of at least $400,000 for tax years 2017–2021. That targeted population should not be confused with everyone who has a missing return.
What the recent IRS data shows
The 2025 IRS Data Book, Table 4-1, reports approximately $29.6 billion in net delinquent-return assessments and $3.48 billion collected with delinquent returns. The corresponding FY2024 figures were $17.84 billion and $3.22 billion. New delinquency investigations rose from 639,143 to 2,501,667.
Those are different measures. Assessments are not cash collected, and investigations are not necessarily unique taxpayers. The table covers all return types. Net assessments include assessed tax, penalties, and interest after specified credits; they exclude accrued penalties and interest. It does not isolate the high-income initiative or prove that one program caused the increase.
What can happen after a notice
A missing-return notice: A CP59 generally means the IRS has no record of a required return. Check the year, whether a return was accepted and processed, and the instructions for explaining why no return is required. A rejected electronic filing is not the same as an accepted return.
If a required return remains unfiled, the IRS may send a final notice and refer the case for further action. The path is not identical for every taxpayer.
A Substitute for Return: The IRS may prepare a return using information available to it. That calculation may omit deductions or credits you could properly claim. Filing an accurate taxpayer-prepared return can support a correction, but the account and procedural stage still matter. A statutory notice of deficiency carries a separate Tax Court deadline; filing a return does not extend it. See the IRS’s past-due return guidance.
Revenue Officer involvement: A case assigned to an IRS Revenue Officer is a separate field-collection matter, not an automatic consequence of every nonfiler notice. TIGTA’s April 2025 sweeps report examined earlier high-income field work, including FY2021–2022 results. It found stronger results on several measures, alongside tracking and training weaknesses. That report describes a targeted field strategy—not a newly announced nationwide sweep of all nonfilers.
Understand the account before choosing the response
Start with four questions:
Which tax years require a return?
What was already filed, accepted, and processed?
Is the IRS asking for a return, proposing tax, or collecting an assessed balance?
What deadline or request needs attention now?
Missing records do not always mean the return cannot be prepared. IRS transcripts can help reconstruct reported income, but deductions, credits, and business expenses may require other support. The goal is an accurate filing supported by the available facts.
Help with unfiled tax returns starts with identifying those facts. LTA provides tax preparation when returns need to be completed. If an assessed balance is moving through collection, filing work can be coordinated with IRS Collections Defense.
Strategy Over Force™ means understanding the facts and the IRS stage, then taking the right action in the right order.
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Brandon Lynch, EA leads Lynx Tax Advisors with nearly 20 years of IRS experience, including Revenue Officer and supervisory assignments.
General educational information, not advice for a particular taxpayer. Filing requirements, deadlines, and available remedies depend on the facts. Reading this article does not create a client relationship.