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Income the IRS says you left out

IRS CP3219A

Notice of Deficiency: 90 days to agree or go to Tax Court

Respond by

Reply by the date listed on the notice; the IRS page refers to a 90-day period by the end of which you may file a petition with the U.S. Tax Court, with no extensions

Who sent it

IRS
Facts on this page come from that IRS page, last updated by the IRS Oct 2, 2026; read by TaxScout Oct 19, 2026.

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What this letter asks of you, what to gather, and what to ask a professional if you need one. No phone number asked.

What this letter means

A statutory Notice of Deficiency: the IRS found your income tax needs to be adjusted because information it received from others, like your employer or bank, does not match your return. It is a proposed change, not a bill or an audit.

The IRS matched your return against W-2s, 1099s and other forms it received and found a difference.

What to do

  1. 1Read the notice carefully; amounts on Form 5564 may differ from your earlier notice.
  2. 2If you agree, sign and return Form 5564, Notice of Deficiency – Waiver.
  3. 3If you disagree, reply right away with your information and a signed statement; you may also file a petition with the U.S. Tax Court by the date on the notice.
  4. 4If the third-party information is wrong, ask the payer for a corrected document or statement and send it to the IRS.
  5. 5If you need to amend, file Form 1040-X with 'CP3219A' written on top along with Form 5564.
  6. 6Reply through the IRS Document Upload Tool (JPG, PNG or PDF; the access code is on the IRS page for this notice), by fax to the regional number listed at the top left of your notice, or by mail to the address in the top left corner of the first page.

The IRS page describes two paths, one if you agree with the change and one if you do not. The response form that came with your letter is where you mark which one applies.

If you do nothing

If the IRS does not hear from you and you do not file a Tax Court petition, it will assess the proposed changes and send a bill; interest accrues and penalties may apply.

Is this letter real?

If someone used your name and Social Security number to file, the IRS page directs you to Form 14039, Identity Theft Affidavit.

Check the notice number against the official IRS site before you respond, and respond only to the address or number printed on the official page.

Common questions

What is IRS CP3219A?

A statutory Notice of Deficiency: the IRS found your income tax needs to be adjusted because information it received from others, like your employer or bank, does not match your return. It is a proposed change, not a bill or an audit. The IRS page for it is titled 'Understanding your CP3219A notice'.

How long do I have to respond to CP3219A?

Reply by the date listed on the notice; the IRS page refers to a 90-day period by the end of which you may file a petition with the U.S. Tax Court, with no extensions. The date printed on your letter controls; the IRS page for this notice is the source.

What happens if I ignore CP3219A?

If the IRS does not hear from you and you do not file a Tax Court petition, it will assess the proposed changes and send a bill; interest accrues and penalties may apply.

Is CP3219A a scam?

If someone used your name and Social Security number to file, the IRS page directs you to Form 14039, Identity Theft Affidavit.

Do I need a CPA for CP3219A?

Not always. Upload the letter and the free report explains what it asks for and what to gather; if a professional makes sense, the report says why and what to ask. TaxScout never shares your request with any firm unless you ask for that on the report.

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Not tax advice. TaxScout is not the IRS. Deadlines and steps above are quoted from the IRS page linked at the top and may change; the letter in your hand controls.