CP515: You must file your 20XX tax return
Initial return delinquency notice (if letter CP59 goes undelivered). [IRM 5.19.2.6.1.1 (4-23-2021)]
Updated: July 11, 2025
Initial return delinquency notice (if letter CP59 goes undelivered). [IRM 5.19.2.6.1.1 (4-23-2021)]
Updated: July 11, 2025