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
