IRS Notice CP3219A: Notice of Deficiency

A CP3219A is a formal Notice of Deficiency. It usually follows a CP2000 that went unanswered or wasn't accepted. It's the last point to challenge the amount before it becomes an assessed debt.

Why you got it

Usually a CP2000 about an income mismatch came first. If there was no reply, or the IRS didn't accept it, the IRS issues a formal determination of the deficiency. The letter lists the tax, interest and penalty.

The deadline is what matters

The letter shows the "Last day to file a petition with the United States Tax Court". Until then, usually 90 days from the mailing date (150 days if addressed outside the US), you can petition the Tax Court. The deadline is set by law and isn't extended by calling the IRS or sending them documents.

What to do

1. Check the calculation against your records: 1099s, W-2s, broker statements, expenses.
2. If you agree, sign the consent form in the letter and pay or set up a payment plan.
3. If you disagree, you can send the IRS an explanation with documents. But if the deadline is close and there's no answer, only a Tax Court petition preserves your right to dispute.