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IRS Notice of Deficiency (CP3219A): What to Do Next
Learn how to handle an IRS Notice of Deficiency (CP3219A) and protect your rights while responding to additional taxes, penalties, and interest.
Frequently Asked Questions
What happens if I don't respond to the Notice of Deficiency (CP3219A)?
If you don’t respond within the 90-day period, the IRS will assess the additional taxes, penalties, and interest as stated in the notice. This assessment creates a legally enforceable tax debt.
Can I negotiate with the IRS after receiving a Notice of Deficiency?
Yes, you can negotiate with the IRS by disputing the changes and presenting your case. You have the right to appeal or petition the U.S. Tax Court if you believe the changes are incorrect.
Is it advisable to represent myself when disputing a Notice of Deficiency?
While it is possible to represent yourself, it’s often advisable to seek professional guidance, especially if the tax issues are complex. A tax professional or attorney can navigate the process more effectively and increase your chances of a successful resolution.
What if I missed the 90-day deadline on the Notice of Deficiency?
If you miss the deadline, the IRS will assess the additional taxes, penalties, and interest as stated in the notice. However, if you have a legitimate reason for missing the deadline, you may be able to request an extension or reconsideration. Professional assistance is recommended in such cases.
Can I set up a payment plan with the IRS for the additional taxes owed after a Notice of Deficiency?
Yes, you can set up a payment plan with the IRS to address the additional taxes if you agree with the changes. However, it’s essential to do so within the deadline provided in the notice to avoid additional penalties and interest.
This article was reviewed for legal accuracy by Parham Khorsandi, Esq., founding attorney at Victory Tax Lawyers, LLP and a licensed member of the California State Bar (Bar No. 266658), with a nationwide IRS tax-relief practice.
Last reviewed: June 2026 · Meet our attorneys →
Attorney Advertising. Prior results do not guarantee a similar outcome. This page is for informational purposes only, does not constitute legal advice, and does not create an attorney-client relationship. For advice about your specific situation, please schedule a consultation.
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