If the IRS is levying or threatening to levy, contact us immediately for emergency intervention.
IRS Notice of Deficiency
What is an IRS Notice of Deficiency CP3219A?
The IRS sends out a Notice of Deficiency CP3219A when they have 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 of Deficiency explains how the amount was calculated and how you can challenge it in U.S Tax Court.
Your Options and Rights
- If you agree with the changes to the taxes owed the IRS, you may just sign the enclosed Form 5564, Notice of Deficiency – Waiver, and mail to the address shown on the notice.
- If you disagree with the tax assessment – you have the right to challenge the proposed changes by filing a petition with the U.S. Tax Court no later than the date listed on the notice. The Court can’t consider your case if the petition is filed late.
- If you disagree with the changes and have additional information – mail the information to the address listed on the notice. The IRS review won’t extend the time you have to file a petition with the U.S. Tax Court.
What is an IRS Statutory Notice of Deficiency CP3219B?
Getting CP3219B Notice is a very serious matter. This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments.
Your options and right after receiving a CP3219B:
- Review this notice and compare our changes to the information on your tax return. On previous notices, the IRS will have asked you to verify the income, credits, and deductions reported on your tax return because they’re different from the information that the IRS received from other sources.
- If you agree with the changes to the amount of taxes owed, you may complete Form 4089, Notice of Deficiency – Waiver, sign and return it in order to limit additional interest charges.
- If you don’t send a payment with Form 4089, the IRS will send a bill for the amount due with any interest and applicable penalties.
- If you disagree with the changes you have the right to challenge the increase in tax by filing a petition with the U.S. Tax Court. You have 90 days (150 if the notice was addressed outside the United States) to file the petition. The Court can’t consider your case if the petition is filed late.