CP3219A: Notice of Proposed Tax Increase (Statutory Notice of Deficiency)

Why you might get this

• The IRS compared your tax return to information sent in by others (like your employer, bank, or a payment app) and found differences.
• Income or other items reported to the IRS did not match what you put on your return.
• You may have left out income, or the amounts you reported did not line up with the documents the IRS received.
• In some cases, the information others reported to the IRS was wrong, or someone used your name and Social Security number.

The deadline

This is a formal legal notice, sometimes called a Statutory Notice of Deficiency. You must reply by the date printed on your notice. This notice also gives you a window to file a petition with the U.S. Tax Court if you want to challenge the change — and that filing date is printed on the notice too. The IRS cannot extend the time you have to file a Tax Court petition, and the Tax Court cannot hear your case if you file late. Working with the IRS during this period does not push back the deadline.

This notice doesn't carry a fixed response deadline, but it still deserves attention — see what to do below.

What to do

1. Read the whole notice carefully, including the enclosed Form 5564, Notice of Deficiency – Waiver. The amount may differ from an earlier notice because not every item can be challenged in Tax Court.
2. If you agree with the changes: follow the instructions and send back the signed Form 5564.
3. If you disagree: reply right away with a signed statement explaining which items you disagree with and why, and include any documents that support your position.
4. If a document others reported is wrong: contact that business or person, ask for a corrected form or a statement, and tell the IRS you are waiting for it.
5. If you want to challenge the change in court: follow the instructions to file a petition with the U.S. Tax Court by the date printed on your notice.
6. Reply using the fastest safe option for you — upload through the IRS document upload tool with the access code on your notice, fax to the number listed, or mail to the address on the notice.
7. If someone used your name and Social Security number, reply with the enclosed form plus Form 14039, Identity Theft Affidavit.
8. If the notice is correct but you have other income, credits, or expenses to report, complete Form 1040-X, write "CP3219A" on top, and send it with Form 5564.
9. If you owe and can't pay in full, pay what you can and look into a payment plan or offer in compromise. Interest keeps adding up until the balance is paid.

What happens if you ignore it

If you don't reply and you don't file a Tax Court petition, the IRS will finalize the proposed changes, add the tax, and send you a bill. Interest keeps building on any unpaid balance until it is paid in full, and penalties may apply.

You can have a tax professional handle this for you by sending Form 2848, Power of Attorney. You may qualify for free help from the Taxpayer Advocate Service or a Low Income Taxpayer Clinic, and in-person help is available at a local IRS Taxpayer Assistance Center. If you want to challenge the change in court, the U.S. Tax Court's Guidance for Taxpayers explains how to file a petition.

What the CP3219A notice means for you

Getting a CP3219A can feel alarming, but here's the plain version: the IRS compared your tax return with income information sent in by employers, banks, and other payers, and the numbers didn't match. This notice is not a bill and it's not an audit. It's a formal proposal to change your tax, sometimes called a Statutory Notice of Deficiency.

The important part is the date printed on your notice. That date sets how long you have to respond and, if you choose, to file a petition with the U.S. Tax Court. The IRS cannot extend that Tax Court date, and the court can't hear your case if you file late — so act early.

If you agree, sign and return the enclosed Form 5564. If you disagree, reply right away with a signed statement and any documents that back you up. If a form someone sent the IRS was wrong, ask them to correct it. If your identity was stolen, include Form 14039.

You don't have to face this alone. Solace can keep an eye on your IRS account and flag changes so you're not caught off guard.