What This Form Is
Form 5564, Notice of Deficiency - Waiver, is not a letter on its own. It comes enclosed with a notice of deficiency, often called a 90-day letter. That includes the CP3219A notice from the IRS unit that matches income documents, and the deficiency notice issued when the IRS prepared a return for you. Some exam cases use a version called Form 5564-A.
The notice of deficiency explains the proposed tax increase and your right to petition the U.S. Tax Court. Form 5564 is the consent form. Signing it agrees to the assessment and collection of the tax increase.
If You Agree
Sign and return Form 5564 as the notice instructs. If it is a joint return, both spouses sign. Once the IRS receives your signed waiver, it doesn't wait for the 90-day period to run. It assesses the tax. Pay what you can to stop interest from building, and ask about a payment plan if you can't pay in full.
If You Disagree
- Don't sign Form 5564. Signing tells the IRS you agree.
- Reply right away with your information. Send documents and a signed statement explaining which items you disagree with and why. The IRS will work with you during the 90-day period.
- Know that working with the IRS does not extend your Tax Court deadline. If the issue isn't resolved, you must petition the Tax Court by the date on the notice.
Why the Amount May Be Different
The amount on Form 5564 may not match the earlier notice. Some items, such as withholding, are not part of the deficiency that can be taken to Tax Court, so they are left off this form. They were addressed in earlier notices.
Deadlines
The petition deadline is printed on the notice of deficiency, generally 90 days from the notice date, or 150 days if the notice is addressed to you outside the United States. The Tax Court can't consider your case if you file late. The IRS can't extend that date.
If you received a notice of deficiency with Form 5564 and you don't agree, call us at (813) 229-7100.