USTaxPenaltySaverCP3219A
CriticalNotice of Deficiency (AUR)
Statutory Notice of Deficiency from underreported income. 90 days to petition Tax Court.
Response Deadline
90 days from notice date
Respond before this deadline to avoid additional penalties and enforcement action.
What This Notice Means
CP3219A is a Notice of Deficiency issued after a CP2000 notice was not resolved. This gives you 90 days to petition Tax Court. It is the result of the IRS Automated Underreporter (AUR) program determining you have underreported income.
Why You May Have Received This
- 1Did not respond to CP2000
- 2IRS did not agree with CP2000 response
- 3Underreported income determined
Required Actions
1
Review prior CP2000 notice and your response
2
Consult tax professional about Tax Court
3
File petition within 90 days if you disagree
Your Options
Use these calculators to understand your situation and explore resolution options.
Consequences If Ignored
- Tax assessed if no petition filed within 90 days
Tips & Best Practices
- This is your last chance to contest in Tax Court without paying first
- Review your CP2000 response to understand the dispute
Related Resources
Legal References
IRC § 6212IRC § 6213
Ready to Take Action?
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