What this notice is about
We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.
The CP3219N is a Notice of Deficiency (90-day letter). Once you receive your notice, you have 90 days (150 days if the notice is addressed to a person who is outside the country) from the date of the notice to file a petition with the Tax Court, if you want to challenge the tax we proposed.
What you need to do
- If you want to challenge the deficiency determination, file a petition with the U.S. Tax Court.
- File your tax return immediately (no later than 90 days from the date of the CP3219N), or accept our proposed assessment by signing and returning the Response form.
- Call us if you think you don't have to file.
If you want to file a petition with the U.S. Tax Court
- You can download a petition form and rules from the U.S. Tax Court.
- Mail your petition to:
United States Tax Court
400 Second Street, NW
Washington, DC 20217
- You have 90 calendar days from the date of your CP3219N to file a petition with the Tax Court. The last day to file a petition is stated in your CP3219N. If the CP3219N is addressed to a person who is outside of the United States, the deadline to file a petition with the Tax Court is extended to 150 days from the date of the CP3219N.
- If you file a petition, attach an entire copy of the CP3219N to the petition.
- The Tax Court has simplified procedures for taxpayers whose amount in dispute, including applicable penalties, is $50,000 or less per tax year. You can find these simplified small tax case procedures from the U.S. Tax Court.
You may want to
- Use the income information included with the notice, along with other income you received to prepare your return.
- File your return to claim expenses and deductions you’re entitled to.
- To receive a refund, you must file the return within three years of the due date for the specific tax year.
- Review your records and make sure you filed all your prior returns. Download copies of prior year tax returns and products.
- Download copies of the following materials (if they were not included with your notice):
- Call 1-800-829-3676 (1-800-TAX-FORM) to order forms and publications.
- Check to see that you have enough money withheld from your paycheck to pay your taxes. The Tax Withholding Estimator can help.
- Learn more about your payment options if you owe additional taxes on your return.
- Learn more about payment plans and installment agreements.
- Learn more about Offers in Compromise.
- Complete and send us a Form 2848, Power of Attorney and Declaration of Representative (PDF) to authorize someone (such as an accountant) to contact us on your behalf.
Frequently asked questions
What should I do if I disagree with the notice but do not want to file a petition with the Tax Court?
Call us at the toll free number listed on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's response form and return address listed.
Where do I send my return?
Attach the Response form and send the return to the address on the Response form. If you want us to consider additional information, please include it with your Response form and the return. The IRS will assess the amounts shown on your return.
What should I do if I've just filed my tax return?
You don't have to do anything if you filed your tax return(s) within the last eight weeks, but your time for filing a petition with the Tax Court is not extended by filing a return.
What should I do if I didn't file my tax return or it's been more than eight weeks since I filed it?
Complete the Response form from your notice. Check the name, social security number (or taxpayer identification number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a copy of the tax return. Sign the return and date it; if filing a joint return your spouse must also sign the return. Send the return with the Response form to the address listed on the notice.
If you want to challenge the IRS’s deficiency determination, file a petition with the U.S. Tax Court.
What happens if I can't pay the full amount I owe when I file my return?
You can make a payment plan with us when you can't pay the full amount you owe. If you owe tax on any return(s) you file, we will use your refund to help pay it.
Can I get more time to file my past due return?
Once you receive your Notice of Deficiency (90-day letter), you only have 90 days (150 days if the notice is addressed to a person who is outside the country) to file a petition in the Tax Court. The IRS will accept your past due return, but you may experience significant delays if you file your return after the 90 day period has expired.
Tips for next year
File your return on time.
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
- Publication 1, Your Rights as a Taxpayer (PDF)
- Publication 5, Your Appeal Rights (PDF)
- Publication 505, Tax Withholding and Estimated Tax (PDF)
- Publication 594, The IRS Collection Process (PDF)
- Publication 4134, Low Income Taxpayer Clinic List (PDF)
- Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (PDF)
- Notice 609, Privacy Act Notice (PDF)
- Full list of tax forms and instructions