Glossary

CP3219A Notice

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The CP3219A notice is also known as a statutory notice of deficiency, and it informs taxpayers that the IRS has determined they owe additional taxes. This notice gives the taxpayer the opportunity to challenge the IRS’s findings in U.S. Tax Court.

Key points in CP3219A:

The notice provides a breakdown of the deficiency, including the amount of taxes owed, along with any penalties and interest.
The taxpayer has 90 days to file a petition with the Tax Court to dispute the IRS’s findings.
If no action is taken, the IRS will assess the additional tax and begin collection efforts.

Taxpayers receiving CP3219A should carefully review the notice and consult with a tax professional if they wish to challenge the deficiency in court.

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