IRS NOTICE REFERENCE
Understanding Your CP120A Notice
Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal R…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP120A
- Category
- Filing and non-filer
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6651; §6012 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
File any appropriate federal tax return such as: Form 1120, U.S. Corporate Income Tax Return PDF , or Form 1041, U.S. Income Tax Return for Estates and Trusts PDF Form 1120, U.S. Corporate Income Tax Return PDF , or Form 1041, U.S. Income Tax Return for Estates and Trusts PDF Review the instructions for these forms to determine whether and when your organization needs to file. Contact your state to determine how the revocation affects your state responsibilities and filing requirements.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.1.11 — 5.1.11 Delinquent Return Investigations
- IRM 5.18.1 — 5.18.1 Automated Substitute for Return (ASFR) Program
- IRM 4.12.1 — 4.12.1 Nonfiled Returns
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp120a-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
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