Understanding Your CP3219A Notice
We've received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S Tax Court.
What you need to do
- Read the notice carefully – it explains the proposed increase or decrease in your tax. Note: The amounts shown as due on the notice may not match your previous notice because not all items can be challenged in tax court.
- If you agree with the changes – sign the enclosed Form 5564, Notice of Deficiency - Waiver, and mail to the address shown on the notice.
- If you don’t agree with the changes – you have the right to challenge the proposed changes by filing a petition with the U.S. Tax Court no later than the date listed on the notice. The Court can't consider your case if the petition is filed late.
- If you don’t agree with the changes and have additional information – mail the information to the address listed on the notice. Our review won't extend the time you have to file a petition with the U.S. Tax Court.
You may want to…
- Make sure your other returns don’t have the same mistake.
- Contact us with any unanswered questions you have.
- Keep a copy of the notice for your files.
- Correct the copy of your tax return you kept for your records.
- Order a transcript of your return.
- Use this link to learn more about your payment options if you owe additional taxes.
- Use this link to learn more about payment plans and installment agreements if you can’t pay the full amount of taxes you owe.
- Use this link to learn more about Offers in Compromise if you can’t pay the full amount of taxes you owe.
Answers to Common Questions
Why did I receive the notice?
We received information from a third party that doesn’t match the information you reported on your return. This affects your tax return.
Is the notice a bill?
No. It shows the information we’ve received and how it affects your tax. It also provides you contact information for filing a petition with the tax court.
Can I get an extension of time to respond?
No. Once the CP3219A, Notice of Deficiency has been issued, we are unable to extend the time you have to respond or to file a petition with the U.S. Tax Court.
What do I need to do?
If you agree, sign the Form 5564, Notice of Deficiency - Waiver response form and mail to the address on the notice.
What if the information is wrong or if I disagree?
If you want us to consider additional information, send it to us, along with a written explanation supporting your position. You may contact us with the phone number provided on the first page of the notice. You may want to contact whoever reported the information and ask them to correct it. You should send your response to us as soon as possible, since we can't extend the time you have to file a petition with the tax court.
The information is wrong because someone else is using my name and social security number. What can I do?
Call us and let us know. You also can use this link to go to our Identity theft information webpage to find out more about what you can do.
I reported the information but I reported it incorrectly. Can I call you to correct my return?
We can accept your information over the phone for incorrectly reported information as long as the mistake doesn't increase or decrease your tax. If the information you provide over the phone isn't enough to resolve all issues with your case, we're unable to extend the time you have to file a petition with the tax court.
Do I need to amend my return?
If the information displayed 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, Notice of Deficiency - Waiver and return it to us in the envelope provided.
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 Return. You can receive help at an IRS Taxpayer Assistance Center.
I want to check a copy of my original return. I don’t have one. How can I get one?
You can request a return transcript on our ”Get Transcript” page. You can also get one by calling our automated phone application at 1-800-908-9946 or by completing and sending us a Form 4506-T, Request for Transcript of Tax Return.
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 completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for tax return copies.
How can I find an IRS Taxpayer Assistance Center?
We have centers located throughout the country. Our website has directions on how to find the center nearest to you.
Why did it take you so long to contact me about this matter?
Our computer 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.
The notice says my taxes will increase. Will I be charged interest on the money I owe?
Yes, interest accrues on the unpaid balance until it is paid in full.
What happens if I can’t pay the full amount I owe?
You can make a payment plan with us when you can’t pay the full amount you owe.
How can I make a payment plan?
Call us at the toll-free number on the top right corner of your notice to talk about payment plans or learn more about them at this web page.
Tips for next year
You can avoid future problems by:
- keeping accurate and full records
- waiting until you get all of your income statements before filing your tax return
- checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
- including all your income on your tax return
- following the instructions on how to report income, expenses and deductions
- filing an amended tax return for any information you receive after you’ve filed your return
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.