CP3219N is a statutory notice of deficiency for a year in which the IRS says it did not receive your return. The IRS used information reported by employers, banks, or other payers to prepare a substitute return and calculate proposed tax.
The Tax Court deadline
The notice states the last day to petition the United States Tax Court. The ordinary period is 90 days, or 150 days when the notice is addressed to a person outside the United States. Use the specific last date printed on CP3219N. Sending information to the IRS does not extend that filing deadline.
File an accurate return
A substitute return may omit deductions, credits, dependents, cost basis, or a more favorable filing status. Prepare the actual delinquent return from complete records and send it as instructed. Filing the return can correct the proposed amount, but it does not by itself preserve Tax Court review if the petition deadline is approaching.
Choose both tracks when necessary
You may continue working with the IRS while protecting the court deadline. If the proposed tax is wrong and time is short, obtain advice about filing a petition while submitting the correct return and documentation through the administrative process.
If you received CP3219N, call us today at (813) 229-7100. Bring the notice, the unfiled-year records, and any return you prepared.