IRS CP3219A: what it means and what to do
The IRS is proposing a change to your income tax because income information from employers, banks, or others differs from what you reported. It is a proposed change, not a bill or audit, and explains how to agree, disagree, or petition the U.S. Tax Court. This summary is drawn from the IRS page for the CP3219A, last checked on October 13, 2026.
Why you received a CP3219A
- Information reported by employers, banks, or other third parties doesn't match what you reported on your return
What to do
- Read the notice carefully
- If you agree, reply with Form 5564
- If you disagree, reply as soon as possible with documentation and a signed statement
- Petition the U.S. Tax Court by the date listed if you want to challenge the change there
- If a third party's information is wrong, ask them for a corrected document and send it to the IRS
Deadline: Reply by the date listed on the notice; any Tax Court petition must be filed by the date listed, and late petitions cannot be considered. Extensions are not available.
If you disagree, or do not respond
Reply as soon as possible with documentation and a signed statement explaining which items you disagree with and why. You may also petition the U.S. Tax Court by the listed deadline; replying does not extend that deadline.
The IRS will assess the proposed changes and send you a bill.
Get your records together first
Most notices come down to matching what the IRS has on file against your own records. Before you reply, pull the return the notice refers to, the bank statements and income forms for that year, and any payment confirmations. If your books are reconciled to the bank, that comparison takes minutes instead of days.
Source and verification
IRS: Understanding your CP3219A notice →
Last verified against that page on October 13, 2026. This is general information, not advice for your situation. The notice itself is the authority on your amounts and dates. Talk to a CPA or enrolled agent if the amounts are large or you are unsure.
Related
- All IRS notices explained
- IRS CP2000 — The IRS is proposing changes to your tax return because income or payment information it received from third parties does not match what you reported.
- IRS CP14 — The IRS says you owe money on unpaid taxes.
- IRS CP501 — This is a reminder that you still owe a balance on one of your tax accounts.
- IRS CP503 — This is your second reminder that you have an unpaid balance on one of your tax accounts, because the IRS hasn't received your payment or a response to earlier notices.
- IRS CP504 — This is a Notice of Intent to Levy under Internal Revenue Code section 6331(d) and a final reminder that the IRS may levy your wages, bank accounts, or state tax refund for an unpaid balance.
- IRS LT11 — The IRS has not received payment for overdue taxes and intends to seize your property or rights to property.
- Find an accountant — for help responding.
Frequently asked questions
What is an IRS CP3219A notice?
The IRS is proposing a change to your income tax because income information from employers, banks, or others differs from what you reported. It is a proposed change, not a bill or audit, and explains how to agree, disagree, or petition the U.S. Tax Court.
How long do I have to respond to a CP3219A?
Reply by the date listed on the notice; any Tax Court petition must be filed by the date listed, and late petitions cannot be considered. Extensions are not available. Check the date printed on your own notice, which is the one that applies to you.
What happens if I ignore a CP3219A?
The IRS will assess the proposed changes and send you a bill.
What if I disagree with the CP3219A?
Reply as soon as possible with documentation and a signed statement explaining which items you disagree with and why. You may also petition the U.S. Tax Court by the listed deadline; replying does not extend that deadline.
Can I get an extension to respond?
No. Send information as soon as possible; doing so does not extend your deadlines.
Do I need to file a Tax Court petition?
Not necessarily. You may resolve the dispute by replying with the response form, documentation, and a signed statement.
Why did it take so long to contact me?
Matching third-party income reports against tax returns takes several months.
Will I be charged interest?
Yes, interest accrues on the unpaid balance until it is paid in full.
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Authoritative sources
US tax rules change every filing season. Always verify the current position with the official sources below before filing.
- IRS — irs.govInternal Revenue Service. Forms, publications, due dates, and current-year thresholds for federal income tax, payroll tax, and 1099 reporting.
- IRS — Forms & InstructionsCanonical PDF forms (W-4, W-9, 1099-NEC, 1040-ES, 941, 940, W-2, W-3) with current-year instructions.
- SSA — Business Services OnlineSocial Security Administration portal for W-2 / W-3 e-filing, EIN verification, and AccuWage validation.
- Streamlined Sales Tax — streamlinedsalestax.orgMulti-state Streamlined Sales and Use Tax Agreement (SSUTA) — registration in 24 SST member states with one application.
- Tax Foundation — Sales Tax & NexusIndependent state-by-state research on sales tax rates, economic nexus thresholds, and franchise / margin tax structures.
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