CP3219N notice explained, in the IRS’s own words

What 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 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

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.

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.

What should I do if I disagree with the notice but do not want to file a petition with the Tax Court?

Call us at the listed on your notice. Please have your paperwork ready when you call.

Where do I send my return?

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?

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?

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.

Tips for next year

File your return on time.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free.

Reference tools

• Publication 1, Your Rights as a Taxpayer PDF
• Publication 5, Your Appeal Rights PDF
• Publication 505, Tax Withholding and Estimated Tax PDF
• Publication 594, The IRS Collection Process PDF
• Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments PDF
• Notice 609, Privacy Act Notice PDF
• Full list of tax forms and instructions

Related CP notices

• CP3500 notice
• CP3501 notice
• CP5071 series notice
• CP5447 series notice
• CP6042 notice