"IRS Notice Cp3219n, Notice of Deficiency"

IRS Notice Cp3219n, Notice of Deficiency is a 8-page tax-related document that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury.

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2D-Bar Code
Department of Treasury
Notice
3219N
Tax year
2017
Internal Revenue Service
Certified Mail Number
Notice date
January 28, 2019
PO BOX 149338
Social Security number XXX-XX-XXXX
Austin TX 78714-9338
To contact us
800-829-1040
Hours of operation
7:00 a.m. to 7:00 p.m
., CT
Your caller ID
123456
Last day to petition
April 27, 2019
Tax Court
Page 1 of 8
TAXPAYER NAME
ADDRESS
CITY, STATE ZIP
Notice of Deficiency
Increase in tax and notice of your right to challenge
We have determined that there is a
Summary
deficiency (increase) in your 2017
$5,500.00
income tax.
Your tax liability (deficiency)
-2,000.00
Payments you made
You have the right to challenge this
Failure-to-file penalty
100.00
determination in the United States
Failure-to-pay penalty
150.00
Tax Court. This notice explains how
Estimated tax penalty
100.00
the increase in tax was calculated
Interest charges
150.00
and how you can challenge it in the
Tax Court. Your petition to the Tax
Amount due
$4,000.00
Court must be filed by April 27, 2019.
Our records indicate you have not
filed your 2017 tax return. We will still
accept your return and filing your
return may reduce the amount due.
You have the right to petition
You have the right to challenge our deficiency determination, including
the Tax Court
penalties, before making any payment by filing a petition with the U.S.
Tax Court. You must file your petition within 90 days (or 150 days if the
notice is addressed to a person outside of the United States) from the
date of this letter, which is January 28, 2019. The Court can’t consider
your case if the petition is filed late, so you should consider filing your
petition as early as possible. If you decide to file a petition, send that
petition to the following address:
United States Tax Court
400 Second Street, NW
Washington, DC 20217
You can download a petition form and rules from the U.S. Tax Court’s
website (www.ustaxcourt.gov) or by contacting the Clerk of the United
States Tax Court at the address directly above or at 202-521-0700 (not
a toll-free
number).
Attach a copy of this letter including attachments to your petition. The
Tax Court has a simplified procedure for small tax cases when the
amount in dispute is $50,000 or less (including penalties) for any one
tax year. You can obtain a copy of these simplified procedures on the
Tax Court’s website or by contacting the Tax Court.
2D-Bar Code
Department of Treasury
Notice
3219N
Tax year
2017
Internal Revenue Service
Certified Mail Number
Notice date
January 28, 2019
PO BOX 149338
Social Security number XXX-XX-XXXX
Austin TX 78714-9338
To contact us
800-829-1040
Hours of operation
7:00 a.m. to 7:00 p.m
., CT
Your caller ID
123456
Last day to petition
April 27, 2019
Tax Court
Page 1 of 8
TAXPAYER NAME
ADDRESS
CITY, STATE ZIP
Notice of Deficiency
Increase in tax and notice of your right to challenge
We have determined that there is a
Summary
deficiency (increase) in your 2017
$5,500.00
income tax.
Your tax liability (deficiency)
-2,000.00
Payments you made
You have the right to challenge this
Failure-to-file penalty
100.00
determination in the United States
Failure-to-pay penalty
150.00
Tax Court. This notice explains how
Estimated tax penalty
100.00
the increase in tax was calculated
Interest charges
150.00
and how you can challenge it in the
Tax Court. Your petition to the Tax
Amount due
$4,000.00
Court must be filed by April 27, 2019.
Our records indicate you have not
filed your 2017 tax return. We will still
accept your return and filing your
return may reduce the amount due.
You have the right to petition
You have the right to challenge our deficiency determination, including
the Tax Court
penalties, before making any payment by filing a petition with the U.S.
Tax Court. You must file your petition within 90 days (or 150 days if the
notice is addressed to a person outside of the United States) from the
date of this letter, which is January 28, 2019. The Court can’t consider
your case if the petition is filed late, so you should consider filing your
petition as early as possible. If you decide to file a petition, send that
petition to the following address:
United States Tax Court
400 Second Street, NW
Washington, DC 20217
You can download a petition form and rules from the U.S. Tax Court’s
website (www.ustaxcourt.gov) or by contacting the Clerk of the United
States Tax Court at the address directly above or at 202-521-0700 (not
a toll-free
number).
Attach a copy of this letter including attachments to your petition. The
Tax Court has a simplified procedure for small tax cases when the
amount in dispute is $50,000 or less (including penalties) for any one
tax year. You can obtain a copy of these simplified procedures on the
Tax Court’s website or by contacting the Tax Court.
2D Bar Code
Notice
3219N
Tax year
2017
Notice date
January 28, 2019
Social Security number XXX-XX-XXXX
Page 2 of 8
Review this notice and our tax calculations.
You can still file your
return
If you do not agree with the amount due:
• Complete, sign, and date the Response form, and mail it to the IRS
along with a copy of your return so we receive it by April 27, 2019.
Mail the Response form to the IRS at the address shown on the
Response form (an envelope is enclosed). Please be sure to place
your Response form on top of your return. Do NOT mail the Response
form or your return to the Tax Court.
• If you want us to consider additional information, please include the
information with the Response form and the return.
• If you are filing a joint return, both taxpayers are required to sign the
Response form.
• We can assess the tax shown on the return.
• Important: If you file a return with the IRS and you do not timely
file a petition with the Tax Court, you will not be able to contest
your tax liability or penalties in the Tax Court. If you continue to
disagree with our determination, you will have to pay the tax and
seek a refund in federal district court or the United States Court
of Federal Claims.
• If you do not agree with the amount due, you can agree to the
assessment of the amount due and pay the amount due to stop the
running of interest and still file a petition with the Tax Court.
If you agree with the amount due:
• Sign the enclosed Response form, and mail it to the IRS at the
address shown on the Response form (an envelope is enclosed). Do
NOT mail the Response form or your return to the Tax Court.
• You can send a payment with a signed copy of your return. Otherwise,
you’ll receive a bill for the amount due (including any interest and
applicable penalties).
If we don’t hear from you
If we don’t receive your return for tax year 2017, you don't agree to our
assessment, and you don’t file a petition with the Tax Court by April 27,
and you don’t file a petition
2019, we will assess your tax liability, plus any penalties and interest. You
with the Tax Court
will receive a bill from us for this amount.
.
2D Bar Code
Notice
3219N
Tax year
2017
Notice date
January 28, 2019
Social Security number XXX-XX-XXXX
Page 3 of 8
Tax calculations
This section shows how we calculated your tax liability for tax year 2017.
Please review it as you complete your return. Keep in mind we can’t accept
this page as a
return.
Your income
Reported to IRS
$25,150
Wages
Taxable interest
1,500
Ordinary dividends
500
10,000
Other income
$37,150
Total income
Your tax and credits
We’ve calculated the assessment assuming a filing status of “single” or
“married filing separate”, only one personal exemption, and the standard
deduction.
Reported to IRS
$37,150
Adjusted gross income
6,350
Standard deduction
4,050
Personal exemption allowance
26,750
Taxable income
2,000
Self-employment tax
Total tax
$5,500
Reported to IRS
Your payments
$1,500
Income tax withheld
500
Estimated tax payments
Total payments
$2,000
$3,550
Net tax due
2D Bar Code
Notice
3219N
Tax year
2017
Notice date
January 28, 2019
Social Security number XXX-XX-XXXX
Page 4 of 8
Income reported by others
This section shows you what income information we received about you from
others (including your employers, banks, mortgage holders, etc.). If all of your
income is not listed here, you must file a tax return and can't agree to the
amount
due.
Account information
Received from
Address
Income type
Reported to IRS
BUSINESS
ADDRESS
EIN
Wages
$25,150
NAME
CITY, ST ZIP
Form W-2
Medicare wages
25,150
Tax withheld
1,500
FICA tax withheld
500
Medicare tax
100
Penalties
We are required by law to charge any applicable penalties. Note, if your tax is not
paid some of the penalties continue to accrue to the maximum provided by law.
Description
Amount
Failure-to-file
Failure-to-file
$100.00
We assess a 5% monthly penalty for filing a return late for each month or part of a
month the return is late, for up to 5 months.
When a penalty for paying late applies for the same month, the amount of the
penalty for filing late for that month is reduced by the amount of the penalty for
paying late for that month. The penalty for paying late is 1/2% for each month or
part of a month.
We base the monthly penalty for filing late on the tax required to be shown on the
return that you didn't pay by the original return due date, without regard to
extensions. We base the monthly penalty for paying late on the net unpaid tax at
the beginning of each penalty month following the payment due date for that tax.
When an income tax return is more than 60 days late, the minimum penalty is
$205 or 100% of the amount of tax required to be shown on the return that you
didn't pay, whichever is less.
(Internal Revenue Code Section 6651)
2D Bar Code
Notice
3219N
Tax year
2017
Notice date
January 28, 2019
Social Security number
XXX-XX-XXXX
Page 5 of 8
Penalties-continued
Description
Amount
Failure-to-pay
Failure-to-pay
$150.00
We assess a 1/2% monthly penalty for not paying the tax you owe by the
due date. We base the monthly penalty for paying late on the net unpaid
tax at the beginning of each penalty month following the payment due
date for that tax. This penalty applies even if you filed the return on time.
We charge the penalty for each month or part of a month the payment is
late; however, the penalty can't be more than 25% in total.
• The due date for payment of the tax shown on a return generally is the
return due date, without regard to extensions.
• The due date for paying increases in tax is within 21 days of the date of
our notice demanding payment (10 business days if the amount in the
notice is $100,000 or more).
If we issue a Notice of Intent to Levy and you don't pay the balance due
within 10 days of the date of the notice, the penalty for paying late
increases to 1% per month. For individuals who filed on time, the penalty
decreases to 1/4% per month while an approved installment agreement
with the IRS is in effect for payment of that tax. For a detailed
computation of the penalty call 866-xxx-xxxx. (Internal Revenue Code
Section 6651)
Description
Amount
Failure to pay proper estimated tax
$100.00
Total failure to pay proper
estimated tax
When you don’t pay enough taxes due for the year with your quarterly
estimated tax payments, we charge a penalty for not properly estimating
your tax. For information about estimated tax requirements, download
Instructions for Form 2210, or Tax Withholding and Estimated Tax
(Publishing 505) from www.irs.gov or call us for a copy. (Internal
Revenue Code section
6654)
Interest charges
We are required by law to charge interest when you do not pay your
liability on time. Generally, we calculate interest from the due date of
your return (regardless of extensions) until you pay the amount you
owe in full, including accrued interest and any penalty charges. Interest
on some penalties accrues from the date we notify you of the penalty
until it is paid in full. Interest on other penalties, such as failure to file a
tax return, starts from the due date or extended due date of the return.
Interest rates are variable and may change quarterly. (Internal
Revenue Code Section 6601)
Description
Amount
$150.00
Current interest
We multiply your unpaid tax, penalties, and interest (the amount due)
by the interest rate factor to determine the interest due each quarter.
Interest will continue to accrue until your unpaid tax, penalties, and
interest are paid.
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