This is directly from the IRS website and is also on the 3219A itself. Your Form will have specifics on what the IRS is requesting and a phone number if you have questions.
- "Read the notice carefully. It explains the proposed increase or decrease in your tax. Note: The amounts shown as due on the notice may not match your previous notice because you can't challenge all items in U.S. Tax Court.
- If you agree with the changes, sign the enclosed Form 5564, Notice of Deficiency - Waiver, and mail to the address shown on the notice.
- If you don’t agree with the changes, you have the right to challenge the proposed changes by filing a petition with the U.S. Tax Court no later than the date shown on the notice. Please note the court can't consider your case if you file the petition late.
- If you don’t agree with the changes and have additional information for us to consider, mail or fax the information with the Form 5564 to the address or fax number on the notice. Our review of the new information won't extend the time you have to file a petition with the U.S. Tax Court."
Understanding Your CP3219A Notice
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
