CP 79A Notice
What is the CP 79A notice?
The IRS sends this notice to inform you that you have been banned from claiming certain credits on your next two tax returns. After the two-year ban is done, you'll need to file Form 8862 with your tax return to claim the credits on a future tax return. Form 8862 can be filed using our software when you prepare your tax return in a future year.
You can call them at the number on the notice for additional information regarding your disallowed status.