Why you received this notice
We found your income tax needs to be adjusted because of information we received from others like your employer or bank. There were differences between what you reported on your tax form and what we received from them.
The notice isn’t a bill or audit. It notifies you of a proposed change in your tax. It explains how the amount was calculated, what to do if you agree or disagree and how you can challenge the decision in U.S. Tax Court if you choose.
What you need to do
Read the notice carefully. The amounts due on the enclosed Form 5564, Notice of Deficiency – Waiver, may not match your prior notice amount due. This is because you can't challenge all items in U.S. Tax Court.
Reply to the notice by the date listed.
If you agree with the proposed changes
Follow the notice instructions on how to respond. Reply to us with the enclosed Form 5564.
If you don’t agree
Reply to us right away. We’ll work with you to resolve your issue during the 90-day response period. You also have the right to file a petition with the U.S. Tax Court if you feel you need to.
Follow these steps:
If you have additional information or if what you reported is incorrect
Reply to us as soon as possible with the information you want us to consider. We can’t extend the time you have to file a petition with the U.S. Tax Court if you choose to do so.
Include a signed statement to support your position. You can also call us at the phone number on the first page of the notice. We can generally accept information over the phone.
If you received income considered nontaxable under state relief, the Infrastructure Investment and Jobs Acts or a similar reason, include a signed statement with the response form.
If the information others reported to us isn’t correct
Contact the business or person who reported the information. Ask them for a corrected income document or a statement to support the reason it’s in error.
Reply to us to inform us as soon as possible if you’re waiting for their correction or statement. We’ll continue to work with you during the 90-day response period. Once you receive a corrected document, submit it with your reply.
If you want to challenge the proposed change in Tax Court
Follow the notice instructions to file a petition with the U.S. Tax Court.
File your petition by the date listed on the notice. The Tax Court can’t consider your case if you file the petition late. We’ll work with you to resolve your issues during the 90-day period, but this won’t extend the time you have to file a petition in Tax Court.
Find how to file a petition to start a case in the U.S. Tax’s Court’s Guidance for Taxpayers. You can download a petition form to file electronically or by mail.
How to reply
You can reply to your notice with one of these options:
Upload
This is the fastest way to send us your reply, digitally and securely.
You can upload photos or scans as JPG, PNG or PDF files.
Enter access code 895ny-K9654
Fax
Fax your response to the location listed on the top left side of the notice:
- Andover, MA – 877-477-9485
- Atlanta, GA – 877-477-0967
- Austin, TX – 877-477-0583
- Holtsville, NY – 877-477-9599
- Fresno, CA – 877-477-0962
- Ogden, UT – 877-477-9640
- Philadelphia, PA – 877-477-9602
Protect your information: If you use an online fax service, understand its privacy and security policies.
Send it to the address on the top left corner of the first page of the notice.
You may want to
Check and correct your records
- Get a transcript of your original tax return, if needed.
- Correct your copy of your tax return. Keep it and the notice for your records.
- Check your tax returns from prior years. If they have the same issue, file an amended return.
Pay or settle any tax due
- Pay now. Interest accrues until the balance is paid and penalties may apply.
- Get help if you can’t pay in full. Apply for a payment plan or offer in compromise.
- Pay by mail:
| If your notice came from: | Send your payment to: |
|---|---|
| Austin, TX | Internal Revenue Service Center Austin, TX 73301-0010 |
| Andover, MA Atlanta, GA Philadelphia, PA |
Internal Revenue Service Center Kansas City, MO 64999-0206 |
| Fresno, CA Ogden, UT |
Internal Revenue Service Center Ogden, UT 84201-0010 |
| Holtsville, NY | Internal Revenue Service Center PO Box 145577 Cincinnati, OH 45250-5577 |
Amend your return
If the CP3219A notice is correct and you have other income, credits or expenses to report:
- Complete Form 1040-X, Amended U.S. Individual Income Tax Return
- Write "CP3219A" on top of Form 1040-X
- Choose a reply option and submit Form 1040-X along with Form 5564
Get help
- Allow someone (like a tax professional) to contact us on your behalf about this or any other matter you authorize - Send us a Form 2848, Power of Attorney and Declaration of Representative PDF.
- Get in-person help - Find your local IRS Taxpayer Assistance Center.
- Find more details on this process - Review Publication 5181, Tax Return Reviews by Mail - CP2000, Letter 2030, CP2501, Letter 2531 PDF.
- Report identity theft if someone used your name and Social Security number - Send your reply with a completed Form 14039, Identity Theft Affidavit PDF.
Frequently asked questions
No. But if you have additional information you want us to consider, reply as soon as possible. We can work with you to resolve your issues during the 90-day period. 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 send you a bill.
No, you may be able to resolve your dispute with the IRS. If you have additional information, you'd like us to consider, reply to us with Form 5564 and provide any documentation along with a signed statement explaining which items you disagree with and the reason.
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.
Reply to us with Form 5546 enclosed with the notice. Include a completed Form 14039, Identity Theft Affidavit PDF.
Find help with the taxpayer guide to identity theft.
Our systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.
Yes, interest accrues on the unpaid balance until you pay it in full. Find payment options.
Helpful information
Tips for next year
To file an accurate return:
- Keep complete records.
- Check Forms W-2s, 1098s, 1099s, etc. you get from employers, banks, payment apps or online marketplaces to make sure they're correct.
- Wait until you get all your income documents before you file your tax return.
- Include all income on your tax return.
- Report information you receive after you file your taxes on an amended return.
Reference tools
- Publication 1, Your Rights as a Taxpayer
- Paying your taxes
- Publication 5181, Tax Return Reviews by Mail PDF
- Publication 594, The IRS Collection Process PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF
- Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree PDF
- Full list of tax forms and instructions
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- See if you qualify for help from a Low Income Taxpayer Clinic.
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.