What this notice is about We denied your Form 1128, Application To Adopt, Change, or Retain a Tax Year, because it was filed late. What you need to do Continue filing your annual income tax return for the tax year you have historically used. If you're a new entity, use the tax year assigned when you received the notice of EIN assignment (for example , CP575 or 576). You may want to Submit a new, timely Form 1128 for the next tax year. Keep this notice for your permanent records. Review Publication 538, Accounting Periods and MethodsPDF. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions Need help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.