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IRS Letter 3219 - Notice Of Deficiency

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					Letter 3219 – Notice Of Deficiency
Letter 3219 is the notice of deficiency that is issued to the taxpayer. It is required to be mailed to
you before a valid assessment of taxes can be made.

If you have received the Letter 3219, it means that the Internal Revenue Service is about to
assess your tax liability. After you receive this notice, you will have to act within ninety days from
the date of the letter. This letter id commonly referred to as the “90 day letter” If you do not
agree with the letter 3219, then you should file a claim in Tax Court. This is the only court where
you can first protest against the letter without having to pay for the balance that the IRS thinks
you owe them. If the ninety-days have passed and you were not able to protest against the
letter during the time allowed, then you will have to use the court system that requires only
attorneys to bring cases before the court. A CPA can represent you in tax court if they pass the
federal exam allowing them to practice before the tax court.

Sometimes when you get a CP 2000 charging you with an additional tax liability, it’s a good idea
to request that the notice of deficiency be sent. If the IRS doesn’t sent it, then they will not have
a valid claim against you for the additional tax. However. the last two times I requested this
letter, the IRS sent it. One real importance of this letter is that it starts the 90 day period for your
tax court petition.

If you think that the IRS has made a mistake and that you do not owe them the tax money that
they believe you owe them, you will have to gather proof that you do not owe the additional tax
money. If you can resolve this before the 90 day period, then you will not have to file a tax court
petition.

After many years and thousands of tax cases, I can tell you that it’s better to have experienced
professional representation when dealing with the IRS, then to try to save money hiring
someone with little experience. It’s usually better to represent your self than to pay a discounted
fee. With that in mind, please read the “free advice” tab on this Website. You will hopefully learn
from my experiences and be able to resolve your own IRS matters. If not, we’re here to help
you. Don’t hesitate to call.
    ●   If you are considering hiring us, call Joe Mastriano, CPA 713-774-4467.
    ●   Think your IRS matter is handled? Think again!
    ●   For your analysis, click here to email me.

				
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