IRS Notice CP3219N – Notice of Deficiency
IRS Notice CP3219N is sent (typically by certified mail) when a taxpayer fails to file a tax return and now has 90 days to file a petition with the Tax Court.
Why Did I Receive IRS Notice CP3219N?
You received notice CP3219N because you did not file a tax return for the specified year(s). Previous notices (such as CP2566) were sent, but the IRS still has not received a response. Due to your non-compliance, the IRS is moving forward with assessing your tax liability (Substitute for Return) and giving you 90 days to file your own return or petition the Tax Court.
Next Steps
Review your IRS C3219N. Take note of the amount due and the deadline to petition the Tax Court. You must file your own tax return by the deadline date or dispute the amount in Tax Court.
If you choose to file your own tax return:
- Complete the Response form and send it with your completed return and your notice using the envelope provided in your CP3219N notice.
- If the return you’re filing is from the past two years, you may also be able to file it electronically.
If you don’t think you need to file but don’t want to petition the Tax Court:
- Call the IRS at the number listed on your tax notice and explain why you believe you do not need to file.
If you choose to accept the proposed SFR amount:
- Complete the Response form and mail it to the address provided along with the total amount due (including penalties and interest) by the deadline date to avoid additional fees.
- If you can’t pay the full balance, send as much as possible and set up a payment plan for the remaining balance.
You must file and/or pay by the deadline date, or the IRS will move forward with collection actions, including additional penalty and interest fees.
Need Help?
For questions regarding your IRS Notice CP3219N, call the number listed on your notice. If you need assistance with filing older returns or setting up a payment plan, call Tax Defense Network at 855-476-6920 for a free consultation.
