IRS Letter 3219B: Notice of deficiency after income mismatch
IRS Letter 3219B is a proposed change letter from the IRS. The IRS proposes more tax because income reported by others doesn't match your return. It isn't a bill yet, but you have a set time to petition the U.S. Tax Court if you disagree.
What this letter usually means
The IRS proposes more tax because income reported by others doesn't match your return. It isn't a bill yet, but you have a set time to petition the U.S. Tax Court if you disagree. A proposed change is not a final bill. The letter usually asks whether you agree, and explains how to respond either way.
Category: The IRS proposes a change
What people usually do first
Sign Form 4089 if you agree; if you disagree, mail your information right away and file a Tax Court petition by the date on your letter.
What to have ready
- The letter, every page
- A copy of the return it mentions
- Your W-2s and 1099s for that year
- Records for any item you disagree with
- The response form that came with the letter
What may come next
This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.
Read the IRS page
The IRS letter itself is the final word on what it means for you. Read the IRS page for 3219B.
Common questions about 3219B
What is IRS notice 3219B?
The IRS proposes more tax because income reported by others doesn't match your return. It isn't a bill yet, but you have a set time to petition the U.S. Tax Court if you disagree. It is also called LETTER3219B, LTR3219B, 3219.
How long do I have to respond to a 3219B notice?
The date that matters is printed on your letter. Check it now, because this type of letter has a deadline that matters. The IRS page for 3219B explains more.
Is a 3219B notice a scam?
A real 3219B comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.
What should I have ready for a 3219B notice?
The letter, every page, A copy of the return it mentions, Your W-2s and 1099s for that year, Records for any item you disagree with, The response form that came with the letter.
The OweRight app explains the 3219B letter type in plain English.
Get early access to the appOweRight is not the IRS and does not give tax or legal advice.
Related notices
- IRS Notice CP3219N: Notice of deficiency for an unfiled return
- IRS Notice CP2057: Income you may have left off
- IRS Letter 4800C: Proposed changes after a return review
- IRS Notice CP2000: Proposed changes to your tax return
- IRS Notice CP2501: Income information doesn't match
- IRS Notice CP3219A: Notice of deficiency (90-day letter)