Understanding IRS Notice CP3219 or LTR 3219 and How an Enrolled Agent Can Help
Steve PerryIRS Notice CP3219 or LTR 3219—known as a Statutory Notice of Deficiency or “90-Day Letter”—is a formal notification that the IRS plans to assess additional tax based on proposed changes to your return. This typically follows ignored or unresolved earlier notices, like CP2000 or LTR 566. The taxpayer has 90 days (150 days if abroad) to respond or file a petition with the U.S. Tax Court before the IRS proceeds with assessment and collection. This notice includes a summary of proposed changes, reasons for the changes (often unreported income or disallowed credits), and the total tax, penalties, and interest due. If no response is made within the timeframe, the IRS will finalize the assessment and begin collections, including liens or levies. Steve Perry, Enrolled Agent at Books, Taxes & More, is licensed to represent taxpayers before the IRS. He can analyze the notice, gather supporting documentation, communicate with the IRS, and help file a Tax Court petition if needed. His guidance is crucial for protecting your rights and avoiding costly mistakes. DO NOT ignore CP3219 or handle it alone. Contact Steve Perry, EA, immediately for professional help to resolve the issue and prevent further financial and legal consequences.