IRS NOTICE REFERENCE
Understanding your CP3219A notice
Factual reference for CP3219A. General information only — not legal or tax advice.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP3219A
- Category
- Underreporter / income matching
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6212; §6213 (Internal Revenue Code sections)
- Statutory response window
- 90-day window — always confirm the exact deadline against the date printed on your notice.
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS.gov — Understanding Your IRS Notice
What the IRS says to do
Read the notice carefully. The amounts due on the enclosed Form 5564, Notice of Deficiency – Waiver, may not match your prior notice amount due. This is because you can't challenge all items in U.S. Tax Court. Reply to the notice by the date listed.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 4.19.3 — 4.19.3 IMF Automated Underreporter Program
- IRM 4.19.2 — 4.19.2 IMF Automated Underreporter (AUR) Control
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp3219a-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)