There is a telephone number on the CP301 to call to get it deactivated....you need to call the the IRS to find out what's up..
https://www.irs.gov/individuals/understanding-your-cp301-notice
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.....could also be someone who screwed up their own email address, but is actually in their own proper account:
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
