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CP3219N notice: what it means and what to do
Got an IRS CP3219N notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP3219N notice freeWhat the IRS says this notice is about
We didn't receive your tax return. We 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) . If you want to challenge our proposed tax, you have 90 days from the date shown on your notice to file a petition with the Tax Court (persons outside the country have 150 days).
What you need to do
- If you agree with our proposed assessment: Sign and return the response form at the end of your notice. Pay your balance in full or explore alternative payment options.
- If you disagree with our proposed assessment: file your tax return by the date shown on your notice. Learn more about options for filing past due returns .
If you think you don’t have to file, call us at the number listed on your notice.
If you want to file a petition with the U.S. Tax Court
You have 90 days (150 days if outside of the U.S.) from the date of your notice to file a petition with the U.S. Tax Court.
- The U.S. Tax Court encourages petitioners to electronically file petitions. You can eFile your completed petition by following the instructions and user guides available on the Tax Court’s DAWSON system . You will need to register for a DAWSON account to do so. Or, you can download a petition form PDF and rules from the U.S. Tax Court. Complete the petition, attach you notice, and mail your petition to: United States Tax Court 400 Second Street, NW Washington, DC 20217
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 (under the heading “How do I decide whether to elect regular or small tax case procedures?”) from the U.S. Tax Court.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
File the missing return, or explain why you did not have to
If you already filed, send a copy and the date you filed. If you were not required to file, say why. Otherwise file now: the IRS may prepare a return for you without your deductions.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- File your return to claim expenses and deductions you’re entitled to.
- Use the income information included with the notice, along with other income you received to prepare your return if you choose to file.
- To receive a refund, you must file the return within three years of the due date for the specific tax year.
Helpful information
- Collection procedures for taxpayers filing and/or paying late
- Review your records and make sure you filed all your prior returns. Download copies of prior year tax returns and products .
- Download and review a copy of Publication 4681, Canceled Debts, Foreclosures, Repossessions and Abandonments PDF
- Download any necessary forms and publications .
- Check to see that you have enough money withheld from your paycheck to pay your taxes. The Tax Withholding Estimator can help.
- Complete and send us a Form 2848, Power of Attorney and Declaration of Representative PDF to authorize someone (such as an accountant) to contact us on your behalf.
Common questions
What should I do if I disagree with the notice but do not want to file a petition with the Tax Court? (updated Nov. 5, 2024)
Call us at the listed on your notice. Please have your paperwork ready when you call.
Where do I send my return? (updated Nov. 5, 2024)
You may be able to file your past due return electronically if the tax period for which you’re filing is from the past 2 years. If your return is older, complete the response form and send it to us with your return and your notice using the return envelope we provided with your notice. If you want us to consider additional information, include it with your response form and return. The IRS will assess the amounts shown on your return.
What should I do if I've just filed my tax return?
You don't have to do anything if you filed your tax return(s) within the last twelve weeks, but your time for filing a petition with the Tax Court is not extended by filing a return.
What should I do if I didn't file my tax return or it's been more than twelve weeks since I filed it? (updated Nov. 5, 2024)
You may be able to file your past due return electronically if the tax period for which you’re filing is from the past 2 years.
Otherwise, mail us a copy of your tax return:
- Complete the response form from your notice.
- Check the name, Social Security number (or taxpayer identification number); and tax year on your notice. Make sure they match the name, number, and year on the return.
- Sign, date and mail a copy of your tax return with the response form using the envelope we provided for you with your notice. If you file a joint return, your spouse must also sign and date the return.
If you want to challenge the IRS’s deficiency determination, file a petition with the U.S. Tax Court.
What happens if I can't pay the full amount I owe when I file my return?
You can make a payment plan with us when you can't pay the full amount you owe. If you owe tax on any return(s) you file, we will use your refund to help pay it.
Can I get more time to file my past due return?
Once you receive your Notice of Deficiency (90-day letter), you only have 90 days (150 days if the notice is addressed to a person who is outside the country) to file a petition in the Tax Court. The IRS will accept your past due return, but you may experience significant delays if you file your return after the 90-day period has expired.
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