What this notice is about We revoked your electing small business trust election. What you need to do Timely file Form 1041, U.S. Income Tax Return for Estates and TrustsPDF Keep this notice in your permanent records. You may want to Keep this notice for your permanent records. Reference Tools Publication 1, Your Taxpayer Rights Publication 5027, Identity Theft Information for TaxpayersPDF 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.