IRS NOTICE REFERENCE
Understanding your CP311 notice
We assigned you a Personal Identification Number (PIN) You requested to be identified as a Designated Official (DO) for a business entity in Business Tax Account. The Designated Official must be someone with authority to…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP311
- Category
- Identity verification
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6109; §7701(a)(16) (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We assigned you a Personal Identification Number (PIN) You requested to be identified as a Designated Official (DO) for a business entity in Business Tax Account. The Designated Official must be someone with authority to legally bind the entity. The Designated Official will have access to features and tax information within the business tax account. The Designated Official will be able to manage other authorized users.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Sign into Business Tax Account at IRS.gov/businessaccount . Select the relevant business entity. Enter the PIN you received in the notice.
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-cp311-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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