Ask Maxi · IRS letters
I got a CP3219A from the IRS. What does it mean?
A CP3219A is a statutory notice of deficiency, and it gives you a deadline, printed on the notice, to file a petition with the U.S. Tax Court if you disagree with the IRS's proposed tax increase.
It usually comes after a CP2000 or a similar notice that was not resolved. The IRS believes income reported by others is missing from your return and is proposing to assess the tax.
The deadline is strict. For most people it is 90 days from the date of the notice, and it cannot be extended. Working with the IRS during that time does not stop the clock.
What to do:
- Find the petition deadline on the notice and mark it.
- If you agree, sign and return Form 5564, the waiver that comes with the notice.
- If you disagree, reply with your explanation and documents as soon as possible, and file a Tax Court petition before the deadline if the matter is not resolved.
- If the third-party information is wrong, ask the payer for a corrected form and include it.
If the deadline passes, the IRS assesses the tax and your options shift to paying first and seeking a refund later, which is harder.
This is the letter not to leave in a pile. If you are anywhere near the deadline, send it to us today.
Send us a photo of the first page of the notice. We will tell you what it means for you and what to do next.
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