Understanding Your CP3219A Notice

 

What this notice is about

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, what to do if you agree or disagree, and how you can challenge it in U.S. Tax Court, if you choose to do so.


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 enclosed Form 5564, Notice of Deficiency – Waiver, may not match your previous notice amount due because you can't challenge all items in U.S. Tax Court.
  • Respond to the notice. You can submit your response by:
    • Mail using the return address on the enclosed envelope, or
    • Fax your documents to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
  • If you agree with the changes, sign the enclosed Form 5564 and return it to us. We require both spouses' signatures if you filed married filing jointly.
  • 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.
  • If you don't agree, 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. Again, we will 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 if you choose to do so. Please note the court can't consider your case if you file the petition late.

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Frequently asked questions

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.

Access the United States Tax Court and select case related forms under the eFiling & Case Maintenance dropdown. The Petition Kit has all the forms needed to file a case. The court will charge a filing fee.

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.

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.

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.


Helpful information


Tips for next year

You can avoid future problems by:

  • Keeping accurate and full records.
  • Waiting until you get all your income statements before filing your tax return.
  • Checking the documents you receive from your employer, mortgage company, bank, or other sources of income (Forms 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 how to file electronically.

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IRS Letter CP3219A: Statutory Notice of Deficiency

Transcript  ASL