CP3219A

What This Notice Means

The CP3219A is a Statutory Notice of Deficiency, also called a 90-day letter. It's a formal notice that the IRS has determined there is a deficiency (underpayment) in your tax return, and you have 90 days to petition the Tax Court if you disagree. If you're unsure about your tax obligations or need to verify tax relief options, professional assistance can help clarify your situation.

Why You Received This Notice

• You didn't respond to a previous CP2000 notice
• You disagreed with a CP2000 notice, but the IRS rejected your explanation
• An IRS audit determined you owe additional tax

What You Should Do

• Read the notice carefully to understand the proposed changes
• If you agree, sign Form 5564 and return it (you'll waive your right to Tax Court)
• If you disagree, file a petition with the U.S. Tax Court within 90 days
• Consider hiring a tax attorney, especially for significant amounts
• Do not ignore this notice under any circumstances
• Explore tax relief options if you cannot pay the assessed amount

Professional tax relief services can help you understand all available options and guide you through the resolution process.

Don't Ignore This Notice

• You'll lose your right to dispute the changes in Tax Court
• The tax will be assessed automatically after 90 days
• Collection actions will begin shortly after assessment
• You'll have limited options to dispute the tax after assessment

What Happens Next

If you don't petition the Tax Court within 90 days, the IRS will assess the tax and send you a bill. Collection actions will begin if you don't pay the bill, including possible liens and levies. Professional tax help is essential for navigating Tax Court proceedings or negotiating payment arrangements. Professional tax help can assist in negotiating with the IRS and exploring all available resolution options.

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