IRS Notice CP3219N – Statutory Notice of Deficiency

The IRS calculated your tax, penalty, and interest.

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Type of Notice: Late return

Most common tax problem area: Unfiled tax returns

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

Why you received IRS Notice CP3219N

  1. You did not file a tax return for the year in question.
  2. Income associated with your social security number was reported to the IRS by third parties such as an employer, bank, or other financial institution.
  3. You may have received one or more notices requesting that a tax return be filed. The IRS did not receive a tax return from you and prepared a return based on the information received by third parties.
  4. The IRS sent CP3219N to notify your client of the proposed assessment of tax, penalties and interest. You have 90 days from the date on the notice to challenge the tax, penalties, and interest by filing a petition with the tax court.

Your options to address IRS Notice CP3219N

  1. File a return
  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 tax court or respond to the notice, the IRS will send a bill for the taxes due, including penalties and interest.

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