Understanding Your CP3219A Notice

We received information from a third party, such as employers or financial institutions, that doesn't match the information you reported on your return.

No. It is a proposal and informs you about the information we've received and how it affects your tax. It also provides you the option to agree or supply additional information for consideration if you disagree.

No. But, if you have additional information you would like us to consider, you should contact us as soon as possible. We can work with you to resolve your issues during the 90-day period, but this won’t extend the time you have to respond or to file a petition within the U.S. Tax Court If you choose to do so. If we don't hear from you and you don't file a petition, we'll assess the proposed changes and we’ll send you a bill.

If you agree, sign the Form 5564 and return it to us in the envelope provided. If you don't agree with the changes and have additional information for us to consider, mail or fax the information with the enclosed Form 5564 to the address or fax number on the notice. We will work with you to resolve your issues during the 90-day response period.

No, you may be able to resolve your dispute with the IRS. If you have additional information you'd like us to consider, send the information as soon as possible. Mail any additional information you may have with the Form 5564 or provide a signed statement, along with any documentation, explaining which items you disagree with and why. Send your response as soon as possible since we can't extend the time you have to respond or file a petition with the U.S. Tax Court.

You can download a fillable petition form and get information about filing at  United States Tax Court The Tax Court encourages petitioners to electronically file petitions. You can eFile your completed petition by following the instructions and user guides available on the Tax Court’s DAWSON system website. You will need to register for a DAWSON account to do so. Or you may send the completed petition to:

Clerk of the U.S. Tax Court
400 Second Street, NW
Washington, DC 20217

If you want us to consider additional information, send it to us, along with a signed statement supporting your position. Supply any documentation or missing forms to support your statement. You can also call us at the phone number on the first page of the notice as we can generally accept information over the phone.

If the information reported to us isn't correct, please contact the business or person who reported the information. Ask them for a corrected document or a statement to support why it's in error, then send us a copy with your response. If you're waiting for the business or person to correct their records and send you an updated document, please inform us. You should send your response to us as soon as possible, and we will continue to work with you during the 90-day period. Once a corrected document is received, mail or fax a copy along with your response.

You can complete and send to us Form 14039, Identity Theft AffidavitPDF. You also can go to our identity theft information webpage to find out more about what you can do.

Yes, you can call us. Keep in mind, due to high call volume it may take some time to get through. We can generally accept your information over the phone for incorrectly reported information. If the information you provide over the phone isn't enough to resolve all the issues, you should mail or fax a signed statement explaining your disagreement and include any documentation that supports your position. Respond as soon as possible since we can't extend the time you have to file a petition with the U.S. Tax Court.

If the information shown in the "Changes to your tax return" section of the notice is correct, you don't need to amend your return unless you have additional income, credits, or expenses to report. If you agree with our notice, follow the instructions to sign the Form 5564 and return it to us in the envelope provided or fax it to the number shown on the notice. We require both spouses' signatures if you filed married filing jointly.

If you have additional income, credits or expenses to report, you may want to complete and submit a Form 1040-X, Amended U.S. Individual Income Tax ReturnPDF. If you choose to file an amended return, write "CP3219" on top of your return and attach it behind your Form 5564. Send the information in the envelope provided or fax it to the number shown on the notice.

You can request help at an IRS Taxpayer Assistance Center.

You can request a return transcript using our Get Transcript page. You can also get one by calling our automated phone application at 800-908-9946 or by completing and sending us a Form 4506-T, Request for Transcript of Tax ReturnPDF.

If a transcript won't do, ask for a copy of your return from your tax preparer if you used one. Otherwise, you can get a copy of your return by sending us a Form 4506, Request for Copy of Tax ReturnPDF. We charge a fee for tax return copies.

We have centers located throughout the country. Find the center nearest to you.

Our computer systems match the information you report on your tax return with information reported by employers, banks, and other businesses. Due to the complexity of the matching process, it can take months to complete.

Yes, interest accrues on the unpaid balance until you pay it in full.

Our website has information about payment options. Ensure you respond to the notice timely even if you pay online or set up a payment plan.

Visit our website for information about payment options including pre-assessed installments and payment agreements, payroll deductions, credit card payments, direct debit payments, and applicable fees.

If you agree and want to apply for an installment agreement plan by mail, send your signed Form 5564 and a completed Form 9465, Installment Agreement RequestPDF, in the envelope provided.