While processing your tax return the IRS conducted a review of the wages, withholding, and credits claimed and were not able to verify the amounts you reported. Therefore, a proposal to disallow your wages, withholding, or credits and to adjust your account. This could possible result in a reduced refund amount or a balance due.

The IRS is required to send a statutory notice of deficiency to a taxpayer’s last known address by certified mail. The last known address is generally the address that appears on your most recently filed and properly processed tax return unless the IRS is given clear and concise notification of a different address.

The IRS received information from a third party, such as an employer or financial institution, the information is different than what you reported on your tax return for that income. You received Letter 3219 because the IRS completed a review of your tax return and proposed changes to the amount of tax you owe. You have either not responded or have not provided a signed agreement consenting to these changes. Without your consent, the IRS cannot assess the proposed deficiency without first providing you an opportunity to challenge these adjustments by filing a petition with the Tax Court.

Read the notice carefully

You should determine if you agree with the proposed changes or wish to file a petition with the Tax Court to dispute the adjustments made by the IRS. If you agree with the changes, sign and return the Consent to Assessment and Collection Waiver Statement, at the end of the letter. The IRS requires both spouses signatures if you were married filing jointly for that return.

You may be able to resolve this matter without going to court by contacting the IRS using the toll- free number at the top of this letter. They will work with you to resolve your issues during the 90-day response period.

For the most efficient resolution to your case, read the notice carefully, gather the required documentation and and reply withing the 90 -day response period using the Documentation Upload Tool (DUT).

If you do not agree with the adjustments and intend to file a petition, you must send your petition to the United States Tax Court (not the IRS) within the 90-day or 150-day period (if you are outside of the United Sates) shown on your notice. This is the period prescribed by law and cannot be extended by the IRS. If you miss the deadline, you won’t be able to have a judge review your case without first paying the amount due.

You should review the information provided in your letter, along with the information and instructions available on the United States Tax Court website. The necessary guidance can be found on this website, along with a Petition Kit. There is a fee for the filing of a petition; however, you may file an Application for Waiver with the Tax Court.

If the adjustment to your account results in a balance due, pay the amount you owe by the due date on the notice.

If you can’t pay the full amount due, pay as much as you can and consider online payment options. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.

Contact the Taxpayer Advocate Service (TAS) if you are experiencing an economic hardship or need help in resolving problems. You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059