Tax Preparer Sent CP2000 to wrong address?

[jvtec87]

Hello

I received a CP2000 letter related to a 2018 real estate sale (primary residence) back in October of 2020 and quickly contacted my tax professional so he could draft a letter and respond to the IRS. He mailed the response to an IRS address in Kansas City, however I just received CP3219A related to the same issue which leads me to believe the IRS has not evaluated my CP2000 letter.

On the CP3219A letter the IRS states that I need to choose the appropriate address and to choose the Kansas City one if my correspondence contains any payment whereas I should choose the Atlanta address if my correspondence does not have any payments.

Do I need to mail another letter to the Atlanta address to make sure they see all the evidence and documentation? Could this "mistake" drive any delays that explain why I received the CP3219 and no word on my CP2000 letter?

[Irene2805]

Usually, the IRS will send a Notice CP3219A, to the taxpayer if the taxpayer doesn’t respond to the initial notice OR if the IRS does not accept the additional information provided. 

It sounds as if the IRS does not accept the explanation given when responding to the CP2000.  Give the CP3219A to your tax preparer and get their advice.  You will probably have to pay the amount due,

[jvtec87]

Thanks for your input. I’ve decided to take the matter into my own hands, my tax preparer helped me draft the CP2000 response but it lacked evidence.

All I need to do is prove that the sale corresponds to my former primary residence in  which I lived for more than 2 years. I will use the Eligibility Test on Publication 523  to draft a strong response to the CP3219A and include evidence to support my argument. 

The real issue was that my tax preparer did

not do a good job on my tax return and omitted all the details related to the sale but of course the closing agent sent a 1099S form so the IRS flagged the discrepancy