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If you have received the CP 3219N letter, this means IRS prepared your tax return and you must respond to this letter or IRS will follow up at some point in time with enforced collection actions meaning you may get a bank levy, a wage garnishment levy or a federal tax lien.

You still have time to adjust this tax assessment.

Contact us today to learn more how stop the IRS process.

Understanding Your CP3219N Notice

IRS didn’t receive your tax return.

IRS 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 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.

If you want to file a petition with the Tax Court

You can download a petition form and rules from the Tax Court’s website.
Mail your petition to:

United States Tax Court
400 Second Street, NW
Washington, 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 on the Tax Court’s website.

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.