IRS NOTICE REFERENCE
Understanding your CP79A notice
You can't claim certain credits on future tax returns for two years (2-year ban). After two years, to claim the credits you must show you are eligible to receive them by filing Form 8862, Information to Claim Certain Cre…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP79A
- Category
- Refund claims and litigation
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6532; §7422; §6511 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
You can't claim certain credits on future tax returns for two years (2-year ban). After two years, to claim the credits you must show you are eligible to receive them by filing Form 8862, Information to Claim Certain Credits After Disallowance , with your return.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
You don't need to take any action at this time.
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 4.10.11 — 4.10.11 Claims for Refund, Requests for Abatement, and Audit Reconsiderations
- IRM 4.19.16 — 4.19.16 Claims
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-cp79a-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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