Solved
Alaska doesn’t file state taxes.
The CP59 notice is in regard to your federal return---which the IRS is saying that you did not file. Although you were in a state with no state income tax, you were still subject to federal tax. The IRS wants a federal return from you. Did you prepare a 2023 federal return and file it? Or was it rejected?
https://www.irs.gov/individuals/understanding-your-cp59-notice
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