IRS Issuing a Wave of Erroneous Notices: What Taxpayers Need to Know

by Gina Gatchell | Jan 8, 2026 | Articles

The start of 2026 has brought an unsettling trend for taxpayers and tax professionals alike: a raft of incorrect notices being issued by the IRS.

These include penalties related to Form 3520 and, more recently, a series of notices tied to 2024 Form 1040 filings. If you’ve received one of these notices, you’re not alone—and here’s what you need to know.

What’s Happening?

The AICPA has received reports from practitioners about potentially erroneous IRS notices, including:

CP59 – Notice to File and Pay Your 2024 Form 1040 Tax Return

CP14 – Notice of Balance Due with 2024 Tax Return

CP30 – Notice of Penalty for Failing to Pay 2024 Estimated Taxes

These notices, dated between November and December 2025, are being sent to the second taxpayer listed on jointly filed returns—with no corresponding notice to the primary taxpayer. The notices claim that the 2024 return has not been filed or that taxes remain unpaid, even in cases where the return was timely filed and payments were made.

Example Case

The American Institute of Certified Professional Accountants (‘AICPA’) reported on January 7, 2026, that in one situation, a joint Form 1040 was e-filed on October 14, 2025, with no tax due because estimated tax and extension payments exceeded the liability.

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