After the IRS processed your return, additional information was reported to the IRS by third parties, such as your employer, bank, mortgage holder or other financial institution.
The IRS sent you one or more notices requesting that you verify the income, credits, or deductions on your tax return, but the IRS never received a response.
The IRS is notifying you of your tax deficiency and explaining your right to file a petition in Tax Court.
Notice Deadline: 90 Days
If you miss the deadline: If you do not file a petition with the U.S. Tax Court by the date shown on the notice, you lose your right to challenge the additional assessment of tax. If no petition is filed with the court by the deadline, the IRS will assess tax, penalties, and interest and send you a bill for the balance due.
Why Did i receive the Notice?
We received information from a third party, such as employers or financial institutions, that doesn’t match the information you reported on your return.
Is the notice a bill? (updated September 27, 2022)
No. It is a proposal and informs you about the information we’ve received and how it affects your tax. It also provides you the option to agree or supply additional information for consideration if you disagree.
Can i get an extension of time to respond? (updated September 27, 2022)
No. But, if you have additional information you would like us to consider, you should contact us as soon as possible. We can work with you to resolve your issues during the 90-day period, but this won’t extend the time you have to respond or to file a petition within the U.S. Tax Court If you choose to do so. If we don’t hear from you and you don’t file a petition, we’ll assess the proposed changes and we’ll send you a bill.
What do i need to do? (updated September 27, 2022)
If you agree, sign the Form 5564 and return it to us in the envelope provided. If you don’t agree with the changes and have additional information for us to consider, mail or fax the information with the enclosed Form 5564 to the address or fax number on the notice. We will work with you to resolve your issues during the 90-day response period.
Do I need to file a petition with the U.S Tax Court? (updated September 27, 2022)
No, you may be able to resolve your dispute with the IRS. If you have additional information you’d like us to consider, send the information as soon as possible. Mail any additional information you may have with the Form 5564 or provide a signed statement, along with any documentation, explaining which items you disagree with and why. Send your response as soon as possible since we can’t extend the time you have to respond or file a petition with the U.S. Tax Court.
What do i do if i want to file a petition with the U.S. Tax Court? (updated December 21, 2022)
You can download a fillable petition form and get information about filing at United States Tax Court The Tax Court encourages petitioners to electronically file petitions. You can eFile your completed petition by following the instructions and user guides available on the Tax Court’s DAWSON system website. You will need to register for a DAWSON account to do so. Or you may send the completed petition to: Clerk of the U.S. Tax Court 400 Second Street, NW Washington, DC 20217
What if the information is incorrect or I disagree? (updated September 27, 2022)
If you want us to consider additional information, send it to us, along with a signed statement supporting your position. Supply any documentation or missing forms to support your statement. You can also call us at the phone number on the first page of the notice as we can generally accept information over the phone. If the information reported to us isn’t correct, please contact the business or person who reported the information. Ask them for a corrected document or a statement to support why it’s in error, then send us a copy with your response. If you’re waiting for the business or person to correct their records and send you an updated document, please inform us. You should send your response to us as soon as possible, and we will continue to work with you during the 90-day period. Once a corrected document is received, mail or fax a copy along with your response.
The information is wrong because someone else is using my name and Social Security number. What can i do?
Can i call you to correct my return if i reported the information incorrectly? (updated September 27, 2022)
Yes, you can call us. Keep in mind, due to high call volume it may take some time to get through. We can generally accept your information over the phone for incorrectly reported information. If the information you provide over the phone isn’t enough to resolve all the issues, you should mail or fax a signed statement explaining your disagreement and include any documentation that supports your position. Respond as soon as possible since we can’t extend the time you have to file a petition with the U.S. Tax Court.
Do i need to amend my return?
If the information shown in the “Changes to your tax return” section of the notice is correct, you don’t need to amend your return unless you have additional income, credits, or expenses to report. If you agree with our notice, follow the instructions to sign the Form 5564 and return it to us in the envelope provided or fax it to the number shown on the notice. We require both spouses’ signatures if you filed married filing jointly. If you have additional income, credits or expenses to report, you may want to complete and submit a Form 1040-X, Amended U.S. Individual Income Tax ReturnPDF. If you choose to file an amended return, write “CP3219” on top of your return and attach it behind your Form 5564. Send the information in the envelope provided or fax it to the number shown on the notice. You can request help at an IRS Taxpayer Assistance Center
How can i get a transcript or copy of my original return?
You can request a return transcript using our Get Transcript page. You can also get one by calling our automated phone application at 800-908-9946 or by completing and sending us a Form 4506-T, Request for Transcript of Tax ReturnPDF. If a transcript won’t do, ask for a copy of your return from your tax preparer if you used one. Otherwise, you can get a copy of your return by sending us a Form 4506, Request for Copy of Tax ReturnPDF. We charge a fee for tax return copies.
How can I find an IRS Taxpayer Assistance Center? (updated September 27, 2022)
Why did it take you so long to contact me about this matter?
Our computer systems match the information you report on your tax return with information reported by employers, banks, and other businesses. Due to the complexity of the matching process, it can take months to complete.
The notice says my taxes will increase. Will I be charged interest on the money I owe?
Yes, interest accrues on the unpaid balance until you pay it in full.
What happens if i can’t pay the full amount I owe?
Our website has information about payment options. Ensure you respond to the notice timely even if you pay online or set up a payment plan.
How can i make a payment plan?
Visit our website for information about payment options including pre-assessed installments and payment agreements, payroll deductions, credit card payments, direct debit payments, and applicable fees. If you agree and want to apply for an installment agreement plan by mail, send your signed Form 5564 and a completed Form 9465, Installment Agreement RequestPDF, in the envelope provided.
Want more help?
Your tax professional can deal with the IRS for you. Learn more about SITA’s Tax Audit & Notice Services. Or make an appointment for a free consultation with a local tax professional by calling 888-984-7311 or finding a local tax pro.
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Specific Instructions Be sure to supply all the information for Parts I, II, and, if applicable, Part III. Your disclosure will be considered adequate if you file Form 8275 and supply the information requested in detail. Use Part IV on page 2 if you need more space for Part I or II. Indicate the corresponding part and line number from page 1. You can use a continuation sheet(s) if you need additional space. Be sure to put your name and identifying number on each sheet.
Reference ID number. If you are filing Form 8275 to disclose a position related to a foreign entity for which an information return (such as Form 5471) is filed, enter on Form 8275 the same reference ID number for the foreign entity that is entered on the information return. If you are filing Form 8275 to report a position or positions related to multiple foreign entities, file a separate Form 8275 for each foreign entity.
