IRS NOTICE REFERENCE

Understanding your CP311A notice

Someone attempted to register online as your Designated official (DO) Our records show that they attempted to access the information for the entity listed on the notice as a DO for your business tax account at IRS.gov/bu…

General information only. Not legal or tax advice.

Notice details

Notice code
CP311A
Category
Identity verification
Severity tier
Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
Governing law
§6109; §7701(a)(16) (Internal Revenue Code sections)
Source
IRS.gov — Understanding Your IRS Notice

What this notice is

Someone attempted to register online as your Designated official (DO) Our records show that they attempted to access the information for the entity listed on the notice as a DO for your business tax account at IRS.gov/businessaccount .

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

What the IRS says to do

If you agree and are aware of this registration, no action is needed. If you disagree or were unaware of this registration, refer to the “Helpful information” section below to report potential unauthorized account access. It’s important you contact us if: This person didn’t initiate the registration to access information of this entity as a DO. This person isn’t authorized to be a DO. This person should be removed as a DO.

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/businesses/understanding-your-cp311a-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.