I got a cp63 from irs for 2016 return. they said I need to file a 2013 return. in 2013. I got a check from independentforclosurereview. was the money received taxable inc

i have to file a 2013 return on cp63 letrer from irs 2016 taxes. In 2013 the independentforclosurereview issued millions of checks due to people who were wrongful forclosured on and forced out of the single family dwelling homes. I did not file a 2013 tax return for I didn't receive a 1099? on what kind of form. How is the money i received from them consider taxable and it says thur various sites  TOPIC 851 -taxation depends on borrows individual circumstances.  How do I report this money cuz it is not self employment or considered any royalties etc? And What Kind of form do I report this on?