Understanding Your Letter 3219B

This Statutory Notice of Deficiency notifies you of our intent to assess a tax deficiency and of your right to petition the U.S. Tax Court to dispute the proposed adjustments. We made these adjustments because we received information from third parties that doesn’t match the information you reported on your return.

What you need to do

Or you may send the completed petition to:

You may want to

Frequently asked questions

Is this a Bill?

No. It shows how the information we received affects your tax. It also gives you contact information for filing a petition with the Tax Court.

Should I call with my response or mail it in?

If you want us to consider additional information, you must contact us immediately.

If you have a simple response, such as directing us to a specific line on your original return where you reported the income, you can call the toll-free number listed on the notice.

We may require a written response if the issue is more involved, especially if you disagree with some of the proposed changes. You may want to mail copies of payer information documents such as Forms 1099 or Schedules K-1. Include any other letters or documents that support your position. You should submit a written statement to explain any unusual tax situations.

If you choose to petition the U.S. Tax Court, you must submit the application in writing.

Why did it take you so long to contact us about this?

Tax years generally end on December 31, but we don't receive information from banks, businesses, and other payers until much later. Once we receive all the tax returns and payer information, we compare the information you reported with the information third party payers provided to us. It can take 8 months or more to complete this review.

I need more time to find my records and go through them all. Will you allow me additional time to respond?

No. The time you have to petition the U.S. Tax Court can't be extended. It’s important you respond to the Statutory Notice of Deficiency or petition the Tax Court (if you choose to) by the due date shown on the notice. If you don’t, we’ll assume the proposed changes are correct and assess the additional deficiency.

Do I have to pay the interest? Can you remove it?

The law requires us to charge interest on any tax that isn't paid by the return due date (Internal Revenue Code Section 6601).

The law doesn't permit us to reduce or remove interest for reasonable cause. However, in limited circumstances, we may waive penalties. If you think you qualify for penalty removal, you should include related information in your response.

What should I do to avoid problems like this in the future?

Helpful information