IRS Letter 3219B – Notice of Deficiency

This is the Statutory Notice of Deficiency, required by law, to notify you that your business owes additional tax, penalties, and interest. It also advises you of your right to appeal the decision with the U.S. Tax Court.

Type of Notice: Unpaid balance

Most common tax problem area: Business tax audits

Other tax problem areas: Unpaid business taxes, Business penalties

Why you received IRS Letter 3219B

  1. The IRS proposed adjustments to the business’ 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 behalf of your business, resulting in a balance due.
  3. The IRS sent Letter 3219B to notify you of the tax deficiency and explain your right to file a petition in tax court.

Your options to address IRS Letter 3219B

  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 by the date shown on the notice, you lose your right to challenge the additional taxes. The IRS will charge the taxes, penalties and interest to your tax account and send you a bill for the balance due.

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