IRS Letter 3219
Why are you receiving this letter?
You received IRS letter 3219 because the IRS has completed an audit of your return and has determined you owe additional taxes. There are different types of audits.

- You can pay in full online at www/irs.gov/payment.
- You owe less than $10,000 in non-business taxes and would like to set up an installment agreement. You can call the number on the top right hand corner of your IRS letter and the IRS will give you up to 72 months to pay back the taxes.

- Your tax balance is less than $25,000.
- You don’t have unfiled tax returns.
- You are unable to pay back the taxes in full.
- You would like to discuss this with someone not working for the IRS to understand what is going on and the options you have.

- Your tax balance is greater than $25,000.
- You have unfiled tax returns.
- You are unable to pay back the taxes in full.
- You would like to negotiate down the tax balances.
What you should do?
Read notice 3219 carefully. The notice will tell you the changes made, the amount of taxes owed, and the amount of penalties charged. In our Notice Example, the changes were made to Form 1040 for tax year 2011.
You have two options to challenge this change.
1) File documentation supporting your original tax return to IRS Audit Reconsideration. Contact the IRS or a tax professional for more information on Audit Reconsideration.
2) File a petition to the U.S. Tax Court. You have 90 days from the date of the letter to timely file your petition. We highly recommend you contact a tax professional to assist you on filing a U.S. Tax Court petition.
If you agree with the changes, this is considered a tax bill. You now have a balance due and owing to the IRS.
What can you expect next?
Filing a U.S. Tax Court petition is a complicated process. You should have a tax professional represent you. The process for filing an U.S. Tax Court petition will be fully explained by your hired representative.
If you agree, this is a tax bill. You now have a balance due and owing to the IRS. If you are unable to pay in full, contact the IRS or a tax professional to review your options.
If you do nothing, the IRS will move forward with collection activity. This may include filing Federal Tax Liens and/or Tax Levies on your wages, bank accounts, state & federal tax refunds, etc. Learn more about the options available to you.
This letter is considered a tax bill. The IRS asks that you pay the balance due in full. You do have options.