The IRS CP301 notice is a confirmation you signed up for an IRS online service and is confirming your registration or sending a needed activation code. If you didn't initiate registration of an online account or request an activation code you can lock your account by following the IRS instruction below.
Read the notice carefully. The only reason you need to take any action is if you did NOT register for an IRS online service. If you did NOT, you should immediately lock access to your IRS account to prevent fraud. The IRS gives clear next steps on their site here.
As noted, it is a confirmation and does not require any action if you did register an IRS online account.
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