IRS NOTICE REFERENCE
Understanding Your CP264 Notice
We denied your Form 2553, Election by a Small Business Corporation.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP264
- Category
- Filing and non-filer
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6651; §6012 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We denied your Form 2553, Election by a Small Business Corporation.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
You don't need to do anything. However, if you want to be treated as a Small Business Corporation, you must file a new and complete Form 2553 PDF . Be sure to include all required statements.
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-cp264-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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