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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
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Understanding Your CP3219A Notice

We 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 must 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 you can't challenge all items in U.S. 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 shown on the notice. Please note the court can't consider your case if you file the petition late.
  • If you don’t agree with the changes and have additional information for us to consider, mail or fax the information with the Form 5564 to the address or fax number on the notice. Our review of the new information 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.
  • Learn more about your payment options, if you owe additional taxes.
  • Learn more about payment plans and installment agreements if you can’t pay the full amount of taxes you owe.
  • 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, such as employers or financial institutions, that doesn’t match the information you reported on your return.

Is the notice a bill?
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, provide additional information for consideration if you disagree, or information for filing a petition with the U.S. Tax Court.

Can I get an extension of time to respond?
No. But, if you have information that will resolve the issue, you should contact us as soon as possible. Once we issue the CP3219A notice, we can't extend the time you have to respond or to file a petition with the U.S. Tax Court. 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.

What do I need to do?
If you agree, sign the Form 5564 and return it to us in the envelope provided.

Do I need to file a petition with the U.S. Tax Court?

No, you may be able to resolve your dispute with the IRS. 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.

 

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 can also call us at the phone number 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 U.S. Tax Court.

The information is wrong because someone else is using my name and social security number. What can I do?
You can complete and send to us Form 14039, Identity Theft Affidavit.  You also can 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 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 issues with your case, mail or fax a signed statement explaining your disagreement and include any documentation that supports your position. You should call or send your response as soon as possible since we can't extend the time you have to file a petition with the U.S. 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 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 get help at an IRS Taxpayer Assistance Center.

How can I get a copy of my original return?
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 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 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. 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 you pay it 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?
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 Request, in the envelope provided. Or you can learn more about online payment options including pre-assessed installments and payment agreements, payroll deductions, credit card payments, direct debit payments, and applicable fees.


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.