What Is IRS Notice CP3219A?
Receiving a letter from the IRS is almost always stressful. When that letter is IRS Notice CP3219A, the anxiety can feel overwhelming. This notice, formally called a Statutory Notice of Deficiency, means the IRS believes you owe more taxes than you reported on your return.
It’s not just a suggestion—it’s a legally significant document, and ignoring it could lead to serious financial and legal consequences.
Take a deep breath. While this notice is serious, it doesn’t mean you’re powerless. At Seattle Legal Services, PLLC, we understand how daunting these situations can feel. Many of our clients come to us feeling hopeless and unsure of their next steps. The good news is that with the right guidance, you can protect your rights, correct any errors, and resolve the situation.
Overview of IRS Notice CP3219A
Like any other IRS notices and letters, Notice CP3219A is serious. It’s a formal notification that the IRS believes you owe additional taxes. This notice typically arises when the IRS identifies unreported income or discrepancies between the information on your tax return and what was reported to them by employers, financial institutions, or other sources. For example, if you failed to include a 1099 or underreported your earnings, the IRS might adjust your return and issue this notice.
Because this is a CP notice, it’s automatically generated by the IRS’s computers. Don’t let that lure you into a false sense of security—all kinds of collection actions can be started automatically.
The key point to understand is that the IRS has made changes to your tax return, and the CP3219A outlines those changes and the additional taxes they believe are owed. If you agree with the changes, you’ll need to pay the balance or set up a payment plan. If you disagree, you must take immediate action to contest the notice.
You have a limited timeframe—usually 90 days from the date on the notice—to respond, according to the IRS’s website. During this period, you can either agree with the IRS’s findings or file a petition with the U.S. Tax Court to dispute their determination. Ignoring the notice can lead to further penalties, interest, and even enforcement actions, so timely action is critical. Note that if you’re out of the country, you generally have 150 days to reply.
Why Did I Receive a CP3219A Notice?
The IRS sends Notice CP3219A when they believe your tax return has errors or omissions that result in additional taxes owed. These adjustments usually stem from differences between what you reported and what third parties reported to the IRS. Below are some common reasons why this notice may have been issued.
Unreported or Underreported Income
One of the most common causes is income that wasn’t reported on your tax return. This might include missing forms like a 1099 for freelance work, a W-2 for wages, or income from investments. The IRS compares the income you report with records provided by employers, banks, and other sources. If their records show more income than you reported, they’ll adjust your return and issue this notice.
IRS Adjustments
The IRS uses automated systems to detect discrepancies or potential errors on your return. If they believe there was a mistake—like a math error, an incorrect deduction, or missing income—they’ll make corrections to your return. The CP3219A explains these adjustments and the resulting additional tax.
Other Reasons
You might also receive this notice if:
- A dependent on your return was also claimed by someone else;
- Credits or deductions you claimed don’t match IRS guidelines or records; or
- The IRS flagged your return for audit and adjusted it after the review.
Receiving a CP3219A doesn’t always mean the IRS is right, but it does require your attention. Whether the issue is unreported income or an error on their part, addressing the notice promptly is essential. Need help figuring out the next steps? Our team at Seattle Legal Services, PLLC, can assist you in understanding your notice and resolving any disputes.
Key Differences Between CP3219A and CP3219N
IRS Notices CP3219A and CP3219N may seem similar, but they have distinct purposes and processes for resolving the issues they address.
- Purpose: CP3219A indicates the IRS believes you owe additional taxes and has already adjusted your return, while CP3219N is usually issued to people who have not filed a return so the IRS is manually assessing tax against them.
- Response required: CP3219A requires you to either agree with the IRS’s changes or file a petition with the U.S. Tax Court within 90 days. CP3219N, on the other hand, allows you to address the issue by submitting a revised or amended tax return to correct errors or omissions.
- Resolution process: With CP3219A, filing an amended return typically won’t resolve this notice; you must take legal action or comply with the adjustments. CP3219N, meanwhile, can often be resolved without legal action by providing additional documentation or correcting your return.
- Timeframe: CP3219A has a strict 90-day deadline for a response or petition, while deadlines for CP3219N vary depending on the IRS request (though they are generally more flexible).
- Outcome of inaction: If you ignore CP3219A, the IRS will finalize the proposed changes, add penalties and interest, and begin collection efforts. Ignoring CP3219N may result in further communication from the IRS or escalation to a CP3219A if the issue isn’t addressed.
If you’re unsure how to handle either notice, Seattle Legal Services, PLLC, can help you determine the best course of action and protect your financial interests.
What To Do If You Agree with the Notice
If you’ve reviewed IRS Notice CP3219A and agree with the IRS’s findings, the next step is to settle the additional taxes owed. Here’s how to handle it:
1. Pay the Balance
The fastest way to resolve the issue is by paying the amount owed. The IRS provides several payment options:
- Online payment: Visit the IRS website and use the “Pay Your Tax Bill” tool to pay by direct debit, credit card, or electronic funds transfer.
- By mail: Send a check or money order made out to “United States Treasury” with the payment voucher included in your notice. Include your taxpayer ID and the tax year in the memo line.
- By phone: Call the IRS and follow their instructions for making a payment over the phone.
Paying promptly helps avoid additional interest and penalties. If you’re able to pay in full, this is the simplest way to close the matter.
2. Installment Plan Options
If the balance is too large to pay all at once, the IRS offers installment plans to help you break the amount into manageable monthly payments. To set up a payment plan:
- Apply online: Use the IRS Online Payment Agreement tool to request a payment plan. You’ll need the amount owed, your tax return details, and your bank account information.
- Request by mail: Fill out and submit IRS Form 9465 (Installment Agreement Request) by mail.
- Call the IRS: Contact the phone number on your notice for assistance in setting up a payment plan.
The IRS charges a setup fee for installment agreements, though this can be reduced for low-income taxpayers. Keep in mind that interest and penalties will continue to accrue until the balance is fully paid.
If you need help understanding payment options or setting up an agreement, Seattle Legal Services, PLLC can guide you through the process and ensure it’s handled correctly.
What To Do If You Disagree with the Notice
If you believe IRS Notice CP3219A is incorrect, you must act quickly to protect your rights. Failing to respond on time will result in the IRS finalizing its adjustments, leaving you with limited options to contest their findings. Here’s your appropriate course of action:
1. Respond Within 90 Days
The notice gives you 90 days from the date listed to take action (150 if the notice is mailed to you out of the country). If you miss this deadline, you waive your right to petition the Tax Court, and the IRS will proceed with the changes outlined in the notice. Immediate action is essential to avoid additional penalties or enforcement measures.
2. Steps to Petition the Tax Court
To dispute the IRS’s findings, you can file a petition with the U.S. Tax Court. Here’s how:
- Complete the petition form: Fill out Form 2, which is the petition form provided by the U.S. Tax Court. You can find this form on their website.
- Attach the notice: Include a copy of the CP3219A notice with your petition.
- Pay the filing fee: The court requires a filing fee, which can be submitted online or by mail.
- Submit the petition: Send the petition to the Tax Court at the address provided in the instructions. Make sure it is postmarked before the 90-day deadline.
Once your petition is filed, the Tax Court will review your case and allow you to present your evidence.
3. Gather Supporting Documentation
Disputing the notice successfully often depends on providing strong evidence to support your claim. Gather all relevant documents, such as:
- Pay stubs
- 1099 or W-2 Forms
- Bank statements or receipts
Organize these documents clearly and submit copies (not originals) to the IRS or Tax Court as needed. Seattle Legal Services, PLLC, can help you navigate this process, prepare your petition, and ensure you do everything the right way.
How to Contact the IRS About Notice CP3219A
If you have questions or need to respond to IRS Notice CP3219A, here’s how you can get in touch with the IRS and what to prepare:
- Phone contact: The notice includes a phone number you can call to speak with an IRS representative. When calling, have your notice ready. You’ll need to reference the CP3219A notice during the call, as it contains your case number and other details the representative will need.
- Mail documentation: If you prefer to respond by mail, follow the instructions on your notice carefully. You may need to include a detailed letter explaining why you disagree with the IRS’s findings or confirming that you agree and are making payment. Send your response to the address listed on the notice. Use certified mail with a return receipt to ensure the IRS receives your documents and to have proof of mailing.
If you’re unsure about how to handle your response or need help communicating with the IRS, Seattle Legal Services, PLLC, can assist you.
Common Questions About IRS Notice CP3219A
If you’ve received IRS Notice CP3219A, you likely have questions about what it means and how to handle it. Here are answers to some of the most common concerns:
What happens if I ignore the notice?
Ignoring this notice is not an option. If you don’t respond within the 90-day window, the IRS will finalize the proposed changes, which could result in:
- The IRS assessing the additional tax amount;
- Interest and penalties being added to the balance; and
- Collection actions like wage garnishments, levies, or tax liens.
Once the IRS finalizes the adjustments, you lose your right to contest the changes in Tax Court, leaving fewer options for resolution. However, even at that point, there may still be ways to dispute the tax such as paying under protest and requesting a refund.
Can I get an extension?
No, extensions are not available for the 90-day deadline associated with Notice CP3219A. This timeframe is set by law, and missing it forfeits your right to dispute the notice through the U.S. Tax Court.
However, as noted through this post, you can get up to 150 days if you’re out of the country. If you’re out of the country and the IRS mail your notice to a US-based address, call the agency to make sure you can get extra time.
What if I Can’t Pay?
If you agree with the notice but can’t afford to pay the full balance, there are options, including payment plans, Currently Not Collectible (CNC) status, and Offer in Compromise (OIC), to name a few.
Can I dispute the notice without going to Tax Court?
Yes, you can send supporting documentation directly to the IRS if you believe their adjustments are incorrect. We’ve explained the process of disputing the notice in the “What To Do If You Disagree with the Notice” section above.
What should I do if I didn’t receive a CP3219A but the IRS says they sent it?
If you suspect the notice was lost or sent to the wrong address, contact the IRS immediately. They can confirm whether a CP3219A was issued and provide you with a copy. Keep in mind, the 90-day deadline starts from the date on the original notice, not the date you receive it.
If you still have concerns or questions about your notice, working with a tax professional can save you time and stress. Seattle Legal Services, PLLC, is here to guide you through every step and help protect your financial future.
When to Seek Professional Tax Help
In some cases, handling the notice on your own might feel manageable, but there are situations where professional help is not just beneficial—it’s essential:
- High tax liabilities: If the IRS is claiming you owe a large amount, professional guidance can help ensure the adjustments are accurate and ensure you aren’t overpaying.
- Complex discrepancies: Cases involving multiple income sources, missing forms, or errors in deductions or credits can be challenging to resolve on your own.
- Uncertainty about next steps: If you’re unsure how to respond, a tax attorney can help you understand your options and take the correct action.
- Petitioning the Tax Court: An attorney can guide you through the process of filing a Tax Court petition and help you present a strong case.
Hiring a tax attorney provides several advantages:
- Accurate documentation: A professional can help gather and organize the necessary paperwork to dispute the IRS’s findings or support your claim.
- Skilled negotiation: Tax professionals can communicate with the IRS on your behalf, reducing your stress and increasing the chances of a favorable outcome.
- Tailored solutions: Your attorney will explore resolution strategies that fit your specific situation.
- Legal representation: If your case involves a Tax Court petition, a tax attorney can represent you, ensuring your rights are protected and your arguments are presented clearly.
Don’t let confusion or fear prevent you from resolving your tax issues. If you’re struggling with IRS Notice CP3219A, our team at Seattle Legal Services, PLLC, can help you take control and achieve the best possible resolution. Professional help can make all the difference in protecting your financial future. Call 425-428-5262 or send us a message online to get started.