IRS Notice CP3219N: Notice of deficiency for an unfiled return
IRS Notice CP3219N is a proposed change letter from the IRS. The IRS didn't get your return and figured your tax from income others reported. This is a 90-day letter: you can file your return, agree and pay, or petition the U.S. Tax Court.
What this letter usually means
The IRS didn't get your return and figured your tax from income others reported. This is a 90-day letter: you can file your return, agree and pay, or petition the U.S. Tax Court. Nothing is final until you respond or the date on the letter passes. Compare each item with your own records.
Category: The IRS proposes a change
What people usually do first
Act before the date printed on your notice; the Tax Court petition deadline can't be extended.
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 CP3219N.
Common questions about CP3219N
What is IRS notice CP3219N?
The IRS didn't get your return and figured your tax from income others reported. This is a 90-day letter: you can file your return, agree and pay, or petition the U.S. Tax Court.
How long do I have to respond to a CP3219N 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 CP3219N explains more.
Is a CP3219N notice a scam?
A real CP3219N 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 CP3219N 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 CP3219N 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 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)
- IRS Letter 3219B: Notice of deficiency after income mismatch