Received a CP3219 Notice from IRS, What Comes Next?

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Received a CP3219 Notice from IRS, What Comes Next?

Received a CP3219 Notice from IRS, What Comes Next?

What is a CP3219 Notice of Deficiency?

While there are many different types of letters and notices that a taxpayer may receive from the Internal Revenue Service, the CP3219N is a very important, time-sensitive correspondence that puts taxpayers on notice that there is a deficiency (aka Notice of Deficiency or “NOD”). The NOD is time-sensitive because the taxpayer only has a certain amount of time in order to pursue tax court litigation, and if they do not pursue it timely then they lose the opportunity to go to tax court. (Taxpayers outside of the United States have 150-days to respond).

As provided by the IRS:

What this notice is about

      • We didn’t receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.

      • The CP3219N is a Notice of Deficiency (90-day letter). Once you receive your notice, you have 90 days (150 days if the notice is addressed to a person who is outside the country) from the date of the notice to file a petition with the Tax Court, if you want to challenge the tax we proposed.

What you need to do

      • If you want to challenge the deficiency determination, file a petition with the U.S. Tax Court.

        • File your tax return immediately (no later than 90 days from the date of the CP3219N), or accept our proposed assessment by signing and returning the Response form.

        • Call us if you think you don’t have to file.

If you want to file a petition with the U.S. Tax Court

      • You can download a petition formPDF and rules from the U.S. Tax Court.

      • Mail your petition to:United States Tax Court400 Second Street, NWWashington, DC 20217

      • You have 90 calendar days from the date of your CP3219N to file a petition with the Tax Court. The last day to file a petition is stated in your CP3219N. If the CP3219N is addressed to a person who is outside of the United States, the deadline to file a petition with the Tax Court is extended to 150 days from the date of the CP3219N.

      • If you file a petition, attach an entire copy of the CP3219N to the petition.

      • The Tax Court has simplified procedures for taxpayers whose amount in dispute, including applicable penalties, is $50,000 or less per tax year. You can find these simplified small tax case procedures from the U.S. Tax Court.

You may want to

      • Use the income information included with the notice, along with other income you received to prepare your return.

      • File your return to claim expenses and deductions you’re entitled to.

      • To receive a refund, you must file the return within three years of the due date for the specific tax year.

Helpful information

Frequently Asked Questions

What should I do if I disagree with the notice but do not want to file a petition with the Tax Court?

      • Call us at the toll free number listed on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice’s response form and return address listed.

Where do I send my return?

      • Attach the Response form and send the return to the address on the Response form. If you want us to consider additional information, please include it with your Response form and the return. The IRS will assess the amounts shown on your return.

What should I do if I’ve just filed my tax return?

      • You don’t have to do anything if you filed your tax return(s) within the last twelve weeks, but your time for filing a petition with the Tax Court is not extended by filing a return.

What should I do if I didn’t file my tax return or it’s been more than twelve weeks since I filed it?

      • Complete the Response form from your notice. Check the name, social security number (or taxpayer identification number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a copy of the tax return. Sign the return and date it; if filing a joint return your spouse must also sign the return. Send the return with the Response form to the address listed on the notice.

      • If you want to challenge the IRS’s deficiency determination, file a petition with the U.S. Tax Court.

What happens if I can’t pay the full amount I owe when I file my return?

      • You can make a payment plan with us when you can’t pay the full amount you owe. If you owe tax on any return(s) you file, we will use your refund to help pay it.

Can I get more time to file my past due return?

      • Once you receive your Notice of Deficiency (90-day letter), you only have 90 days (150 days if the notice is addressed to a person who is outside the country) to file a petition in the Tax Court. The IRS will accept your past due return, but you may experience significant delays if you file your return after the 90 day period has expired.

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