LETTER 3219

IRS Letter 3219, also known as a Statutory Notice of Deficiency (SND), is a formal notification from the Internal Revenue Service (IRS) that the agency has determined that you owe additional taxes. The letter will include the amount of the proposed deficiency, as well as the reasons for the IRS’s determination.

• The IRS has audited your tax return and made changes to your income, deductions, or credits.
• The IRS has received information from a third party that indicates that your tax return is incorrect.
• The IRS has made a mathematical error on your tax account.

• If you receive IRS Letter 3219, it is important to take action immediately. You have 90 days from the date of the letter to file a petition with the United States Tax Court if you disagree with the IRS’s determination. If you do not file a petition, the IRS will assess the proposed deficiency and begin collection activities.
• If you agree with the IRS’s determination, you can pay the proposed deficiency in full or enter into an installment agreement with the IRS. You can also request a conference with the IRS to discuss the proposed deficiency.

• The best way to avoid receiving IRS Letter 3219 is to file accurate tax returns. You can do this by keeping careful records of your income & expenses and by seeking professional tax advice if you have any questions about how to report your income on your tax return.