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CP3219N Notice: How to Respond to a Notice of Deficiency

What is CP3219N?

Receiving a notice from the IRS can be alarming, especially when it involves a deficiency determination. One such notice is the CP3219N, also known as the Notice of Deficiency (90-day letter). This notice indicates that the IRS did not receive your tax return and has calculated your tax, penalty, and interest based on reported income. It is crucial to grasp the implications of this notice and take appropriate action within the given timeframe to address the proposed tax assessment. In this blog, we will provide valuable information on how to effectively respond to the CP3219N notice and highlight the role of Priority Tax Relief in assisting you throughout the process.

Understanding the CP3219N Notice

The CP3219N notice informs you that the IRS did not receive your tax return and has estimated your tax liability based on reported income from employers, financial institutions, and other sources. The CP3219N is classified as a Notice of Deficiency, providing you with an opportunity to challenge the proposed tax assessment by filing a petition with the U.S. Tax Court within the given timeframe.

Essential Considerations: Navigating the CP3219N Notice

From contacting the IRS for guidance to utilizing income information and understanding refund eligibility, these considerations play a significant role in addressing the CP3219N notice effectively. By being well-informed and taking appropriate action, you can navigate this process confidently.

1. Contacting the IRS

If you believe that you are not obligated to file or if you have any questions regarding the notice, it is recommended to contact the IRS directly. They can provide guidance based on your specific circumstances.

2. Utilizing Income Information

Use the income information provided in the notice, along with any additional income you have received, to accurately prepare your tax return. This ensures that you claim all eligible expenses and deductions.

3. Filing for a Refund

To be eligible for a refund, you must file your tax return within three years of the original due date for the specific tax year.

Addressing Deficiency Determinations with Priority Tax Relief

Receiving a CP3219N notice can be overwhelming, but by taking prompt action and seeking professional assistance from Priority Tax Relief, you can effectively address the proposed deficiency determination. Whether you choose to file a petition with the U.S. Tax Court or accept the proposed assessment, it is crucial to respond within the given timeframe.\ By following these steps, you can navigate the process confidently and ensure compliance with your tax obligations. Priority Tax Relief, offers expert guidance and support to taxpayers dealing with complex IRS matters. Our team of experienced professionals can provide valuable assistance in understanding your options, preparing your petition, and advocating for your rights in the U.S. Tax Court. Additionally, we specialize in comprehensive return preparation. We can review the income information provided in the notice, assess the proposed assessment, and ensure that your tax return is thorough, accurate, and compliant. Our expertise can potentially uncover deductions and expenses that may help minimize your tax liability. By leveraging our services, you can navigate the process with confidence and increase the likelihood of a favorable outcome.

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 The simple answer is no. A business and a person are completely separate, thus, any personal tax debts or liabilities should not affect your business.

Tax debt can be an exhausting and complicated thing to deal with on your own. Communicating with the IRS and professionally handling your tax liabilities are just two of the services companies like Priority Tax Relief can offer.

No. The IRS’s Innocent Spouse Relief protects you from paying these additional taxes. However, this does not relieve you from household employment taxes, business taxes, individual joint responsibility payments etc. Priority Tax Relief helps you learn more about innocent spouse relief.

The most popular option to date would be an Offer In Compromise (OIC). At Priority Tax Relief, we help tax relief help become more accessible to taxpayers in need and help them understand how they can qualify for these options.

IRS tax liens are legal claims on your property when you do not settle your tax debts. The IRS usually sends out a notice when no payment has been made after a liability assessment. Find out more about tax liens with Priority Tax Relief.

Yes. Not only can the IRS put a claim on all your current property, tax liens can also affect any property or intangible or tangible assets that you obtain in the future. At Priority Tax Relief, we help you understand federal tax liens and how to communicate with the IRS.


Tax levies are the actual seizure of your property and are different from legal claims or tax liens. Settle your taxes before the IRS sends out a notice. Priority Tax Relief helps you understand tax levies and how you can avoid them.

Yes. Not only can they seize physical property but they can also legally take hold of the money in your bank account and other wages. To avoid this from happening, contact Priority Tax Relief now.

Your debt will, unfortunately, continue to grow and you will possibly lose a great number of your assets. It is definitely a scenario we do not wish to see happen to anyone, that’s why Priority Tax Relief makes sure that our help becomes within reach.

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