IRS NOTICE REFERENCE

Understanding your CP284 notice

We approved your Form 1128, Application to Adopt, Change or Retain a Tax Year PDF .

General information only. Not legal or tax advice.

Notice details

Notice code
CP284
Category
Account and informational
Severity tier
Tier 1 — Routine. Informational or administrative notice; no response typically required.
Source
IRS.gov — Understanding Your IRS Notice

What this notice is

We approved your Form 1128, Application to Adopt, Change or Retain a Tax Year PDF .

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

File your return by the due date for the short period tax year ending on the date you chose on your Form 1128.

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.

Official IRS reference

Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp284-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.