IRS NOTICE REFERENCE
Understanding your CP287 notice
We denied your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year PDF , because: For CP287, you’re on a taxable year ending on December 31 (a calendar year). For CP287, you’re on a taxable year ending …
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP287
- 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
We denied your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year PDF , because: For CP287, you’re on a taxable year ending on December 31 (a calendar year). For CP287, you’re on a taxable year ending on December 31 (a calendar year). For CP287A, it was filed late. For CP287B, you don’t meet Internal Revenue Code (IRC) Section 444 deferral period requirements. For CP287C, your previous IRC Section 444 election ended, and you can only make that election once. We’ll mail your denied Form 8716 separately.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Continue filing your income tax return using your current tax year.
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-cp287-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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