Notice code 515 (Default) — We combined your ordinary income amounts from Form 1099 distributions and refigured your tax on Form…

We combined your ordinary income amounts from Form 1099 distributions and refigured your tax on Form 4972, Tax on Lump-Sum Distributions, using the ten-year averaging method. You may choose only one method on Form 4972 to compute the tax on your total distributions.

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What the IRS language says

We combined your ordinary income amounts from Form 1099 distributions and refigured your tax on Form 4972, Tax on Lump-Sum Distributions, using the ten-year averaging method. You may choose only one method on Form 4972 to compute the tax on your total distributions.