IRS Letter 3219 – Notice of Deficiency, Increase in Tax and Notice of Your Right to Challenge

The Statutory Notice of Deficiency, required by law, is issued to inform you that you owe additional tax, penalties and interest. You have the right to appeal this decision with the U.S. Tax Court.

View notice image

Type of Notice: Return accuracy

Most common tax problem area: IRS tax audits

Other tax problem areas: IRS bill for unpaid taxes, IRS penalties, Unfiled tax returns

Why you received IRS Letter 3219

  1. The IRS proposed adjustments to your tax return, resulting in additional tax owed, or requested a tax return be filed.
  2. The IRS did not receive a response to the proposed adjustments. Or, if a return was requested, the IRS did not receive the return and prepared a return on your behalf, resulting in a balance due.
  3. The IRS is notifying you of your tax deficiency and explaining your right to file a petition with the Tax Court.

Your options to address IRS Letter 3219

  1. Dispute the taxes you owe
  2. Dispute the penalties
  3. Make arrangements to pay

Notice deadline: 90 days

If you miss the deadline: If you do not file a petition with the U.S. Tax Court, you lose your right to challenge the additional assessment of tax. The IRS will assess the tax, penalties and interest and send you a bill for the balance due.

Want more help?

See your local tax pro for a free consultation.

Related Topics

Related Resources

Tax Dictionary – Tax Return Mismatch

Get the facts from H&R Block about tax return mismatches, and what to do if you receive a CP2000 notice from the IRS about income missing from your return.

Tax Dictionary – Unpaid taxes

Get the facts from H&R Block about what happens when you have unpaid taxes, and all of the payment options you may have to fix the issue.

Tax Dictionary – Conditional Installment Agreement

Get the facts from H&R Block about the IRS monthly payment plan called a conditional installment agreement, which considers your full financial picture.

IRS Letter 3173 – Third Party Contacts

Did you receive IRS Letter 3173? Learn more about letter 3173 and how to handle it with help from the tax experts at H&R Block.