The LTR 1962 is a formal request to file a tax return. Unlike the automated CP59/515/518 non-filer sequence, the LTR 1962 may come from a specific IRS function or employee and carries the weight of a formal demand rather than an automated reminder.
Why This Is Different
The CP59 series is automated. The LTR 1962 often indicates that a human being within the IRS has identified you as a non-filer and is actively pursuing the missing return. This may be because your case has been assigned to a Revenue Officer, because you're part of a targeted compliance program, or because the IRS has specific information suggesting a filing obligation you haven't met.
File Immediately
A formal request to file, as opposed to an automated reminder, signals that enforcement is coming if you don't comply. The IRS may file a Substitute for Return, assess tax, and begin collection if you don't file your own return promptly.
If you don't believe you were required to file, respond to the LTR 1962 explaining why and include supporting documentation (income below the filing threshold, for example).
If you have unfiled returns, call us at (813) 229-7100. We'll get them filed and deal with the IRS on your behalf.