Paid CP2000 Full Amount But Still Got CP3219a Notice - What's Going On?

This is actually a pretty common issue and nothing to panic about. The CP3219a is a Statutory Notice of Deficiency, which is basically the IRS's formal way of saying "we believe you owe this money." The system that generates CP2000 notices (proposed changes) and the system that issues CP3219a notices (statutory notices) often don't communicate well with each other. Since your check has cleared, what likely happened is the payment was processed, but the response portion wasn't properly recorded in their system. The CP3219a is automatically generated if the IRS doesn't record a response to the CP2000 within a certain timeframe. The good news is that your payment should eventually be applied correctly. I'd recommend calling the IRS at the number on your CP3219a notice. Explain that you've already paid the full amount in response to the CP2000. They should be able to verify your payment and resolve this. Also consider requesting a transcript of your account, which will show all transactions including your payment.

After spending 3 months trying to reach the IRS about a similar notice issue, I finally discovered taxr.ai and it was a game-changer. It analyzes your tax documents, notices, and transcripts to tell you exactly what's happening with your account. In your case, it would confirm whether your payment was properly applied and what steps you should take next. I uploaded my CP3219a and account transcript to https://taxr.ai and within minutes got a clear explanation of why I was still getting notices despite having paid. It turns out my payment had been applied to a different tax year entirely! Their system showed exactly where the error occurred and gave me the specific information I needed when calling the IRS to fix it.

I tried taxr.ai after seeing the recommendation here and wow - wish I'd known about this sooner! I uploaded my CP2000 and CP3219a notices (I had the same issue as OP) and it immediately showed that while my payment processed, my response form wasn't recorded because I didn't check a specific box acknowledging the changes. The analysis explained that when you pay without properly indicating your agreement to the changes on the response form, the IRS sometimes records the payment but still sends the deficiency notice because they don't have your formal agreement. The tool gave me a script to use when calling the IRS, including specific transaction codes to reference, and the rep was able to resolve it in one call!

If you're still struggling to get through to the IRS about this, try Claimyr. I was in a similar situation last year with conflicting notices, and after weeks of calling and getting disconnected, I found this service that gets you through to an actual IRS agent without the endless waiting. I used https://claimyr.com and they somehow managed to get me in the IRS phone queue without me having to redial constantly. You can see how it works at https://youtu.be/_kiP6q8DX5c - basically they navigate the initial phone tree and wait on hold for you, then call you once they have an agent on the line. I got through to someone who could actually help with my notice issue within a day.

I can't believe I'm saying this, but I tried Claimyr after posting my skeptical comment, and it actually worked. After weeks of trying to reach someone about my CP3219a notice (which I also received after paying a CP2000), I was connected to an IRS agent within hours. The agent confirmed exactly what others here suggested - my payment was processed correctly but my response form wasn't recorded properly. They were able to access my account and see that the payment had been applied, and they put notes in my file indicating that I had agreed to the proposed changes. They're sending me a confirmation letter and said I can disregard the CP3219a. For anyone dealing with this issue - definitely make sure you're checking ALL the required boxes on the CP2000 response form, not just sending payment!

One thing no one mentioned yet - you should check your IRS transcript online! You can create an account at irs.gov/transcripts and see exactly how your payment was applied. Look for a transaction code 570 (additional tax assessed) and a 670 or 570 code for your payment. If your transcript shows both the assessment and the payment with the correct amounts, save a PDF copy as proof. If the payment is showing correctly on your transcript but you still got the CP3219a, that's even stronger evidence when you call that this is just a systems error. The transcripts update more frequently than the notice system.

Just want to add that the difference in penalties/interest between the CP2000 and CP3219a is normal. The CP2000 calculates projected interest through an estimated payment date. The CP3219a recalculates based on current date. Since you already paid more than what's on the CP3219a, you'll likely get a small refund once everything is sorted out (though it might take months). When I had this issue, they eventually sent me a check for about $47 without me even requesting it.

This is such a helpful thread! I'm dealing with a similar situation where I received a CP2000 last month and I'm terrified of making the same mistake. Based on what everyone's shared here, it sounds like the key is making sure you properly fill out the response form AND include payment, not just send a check. Can someone clarify exactly which boxes need to be checked on the CP2000 response form? I see there are options to agree, disagree, or partially agree with the proposed changes. If I agree with everything and want to pay the full amount, do I check "agree" and then also sign and date it? I want to make sure I do this right the first time so I don't end up in the same situation as OP with conflicting notices. Also, should I send the payment and response form together in the same envelope, or separately? The instructions aren't super clear about this.