Received CP3219A Notice of Deficiency - Do I need to do anything else after paying online?
I got hit with a CP3219A Notice of Deficiency a few days ago saying I owe $2,550 from my 2018 taxes. From what I can tell after some research, I was supposed to get a CP2000 notice first, but never saw one. I live in an area where mail delivery is super sketchy (our carrier literally delivered my neighbor's Christmas cards in April last year), so I'm guessing it got lost somewhere. The CP3219A looks legit though, and I just want to pay it and move on with my life. I've tried calling the number on the letter five different times, but after sitting on hold for like 2 hours each time, I get some automated message about "high call volume" and it hangs up on me. So frustrating! My main concern is that interest is probably adding up while I'm trying to figure this out. The notice only shows the tax increase amount of $2,550, but there's a section for penalties on Form 5564 that's blank. I'm sure there are penalties and interest, but no idea how much. My questions are: 1. If I use the IRS Direct Pay website to pay the $2,550 right now, how will they connect that payment to this notice? 2. What happens with the penalties and interest that aren't listed? How much should I expect to pay? 3. Do I still need to mail in any of the forms from the notice after I make the online payment? Does the Form 5564 need to be returned? I'd really appreciate any help from someone who's dealt with this before. Just trying to resolve this as quickly and painlessly as possible!
19 comments


Marina Hendrix
I've helped several clients through this exact situation. Let me walk you through handling a CP3219A notice properly. The CP3219A is a Notice of Deficiency, which is actually a more serious notice than the CP2000 you never received. The CP2000 is a proposed assessment that gives you time to respond, while the CP3219A is the IRS formally saying "we're assessing this tax" - it's the last step before they can legally collect. Regarding your questions: 1. When you pay through Direct Pay, you can select "Notice" as the reason for payment and enter the notice number. This will properly apply the payment to your case. 2. Interest is calculated from the original due date of the return until you pay in full. The penalty section may be blank because they're still calculating final amounts. Typically, you'll face a failure-to-pay penalty of 0.5% per month (up to 25% total) plus interest (currently around 7% annually). On $2,550 from 2018, you could be looking at roughly $500-700 in combined penalties and interest. 3. You should still return the response form (Form 5564) indicating you agree with the assessment. Even though you're paying online, mail the form to the address on the notice. This creates a paper trail showing you've acknowledged and accepted the assessment. The most efficient approach is to pay online immediately to stop additional interest, then mail in the response form to properly close the case in their system.
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Romeo Barrett
•Thank you so much for the detailed response! That's really helpful. I had no idea the CP3219A was more serious than the CP2000. When I pay through Direct Pay, do I select "Notice" as the payment reason and then there will be an option to enter the CP3219A number somewhere? Also, is there any way to request a reduction of the penalties? I never received the initial notice and would have paid right away if I had.
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Marina Hendrix
•When you go to Direct Pay, you'll select "Notice" as your reason for payment, and on the next screen, you'll be prompted to enter the notice number (CP3219A) and the tax year (2018). This ensures the payment is properly applied to this specific case. You can certainly request penalty abatement, especially since you never received the initial notice. The IRS has a First-Time Penalty Abatement policy that might apply if you have a good compliance history. After you pay and submit your response form, call the IRS and specifically request "penalty abatement due to reasonable cause" - explain your mail delivery issues and that you responded immediately upon receiving the notice. Document everything, including dates you called and who you spoke with.
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Justin Trejo
I've been in similar situations where the IRS says I owe money and it's nearly impossible to get through on the phone. I started using https://taxr.ai to analyze notices like this and it's been super helpful. When I got a CP3219A last year, I uploaded the document to taxr.ai and it explained exactly what I was being charged for, what the penalties would likely be (even though they weren't listed on my notice either), and the exact steps I needed to take. The tool broke down what income sources the IRS was adjusting (in my case it was unreported 1099 income) and even calculated what my penalties and interest would probably be. It saved me hours of research and confusion, and I knew exactly what to expect before I made my payment. Honestly, without this I'd have probably paid the wrong amount or forgotten to send in the response form, which would have caused more headaches down the road.
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Alana Willis
•Does this actually work for understanding what's behind the CP3219A? My notice is super vague about why my tax was recalculated and I can't figure out what income they're claiming I didn't report. Does the taxr.ai thing really explain what triggered the adjustment?
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Tyler Murphy
•I'm a bit skeptical about using some random website with tax documents. Aren't you concerned about security? These notices have your SSN and all kinds of personal info. How do you know it's safe?
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Justin Trejo
•The tool specifically analyzes CP notices including the CP3219A and explains exactly what triggered the adjustment. It compares what the IRS is claiming against what was on your original return and identifies the discrepancies. In my case, it showed a 1099-MISC that I had completely forgotten about from a small freelance job. Regarding security concerns, I had the same worry initially. The website uses bank-level encryption and doesn't store your documents after analysis. They explain their security protocols on the site - they're SOC 2 compliant and use the same security standards as financial institutions. Plus, they only need the tax notice itself, not your full return with all your personal information.
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Alana Willis
I just wanted to follow up about my experience with taxr.ai after trying it with my CP3219A notice. I was really confused about why I was being hit with an additional $3,800 tax bill, and the IRS letter was super vague. After uploading my notice to the site, it identified exactly what triggered the adjustment - turns out the IRS had received a 1099-K from PayPal for my side business that didn't match what I reported. The analysis showed me the specific numbers the IRS was using and even calculated that I'd be facing about $740 in penalties and interest on top of the tax amount. The most helpful part was that it gave me a checklist of exactly what to do next, including which forms to return and how to make the payment. I was able to handle everything in one afternoon instead of stressing for weeks. Definitely worth checking out if you're stuck with one of these notices and can't get through to the IRS.
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Sara Unger
If you're still struggling to reach someone at the IRS to discuss your notice, I'd recommend trying https://claimyr.com instead of wasting hours on hold. I had a similar issue with a CP3219A notice last year and couldn't get through after multiple attempts. Claimyr basically holds your place in the IRS phone queue and calls you back when an agent is about to answer. I was skeptical at first, but after being hung up on by the IRS automated system four times, I gave it a try. Got connected to an IRS agent within a day, and they helped me understand exactly what I needed to do with my notice. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The IRS agent I spoke with was actually really helpful once I finally got through. They explained that I needed to both pay online AND mail back the response form, and they gave me a direct number to call if I had any follow-up questions. Saved me a ton of stress.
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Romeo Barrett
•Wait, so how exactly does this service work? Do they just call the IRS for you? I'm confused about how they can get through when nobody else can.
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Butch Sledgehammer
•Sorry, but this sounds like a scam. No way some random service can magically get through to the IRS when their lines are busy. And even if they could, would the IRS even talk to someone else about your tax issues? Doesn't seem legit at all.
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Sara Unger
•They don't call the IRS for you - they use technology to monitor the IRS phone lines and hold your place in the queue. When their system detects that an agent is about to pick up, they call you and connect you directly to the IRS. You're the one who talks to the IRS agent, not them. They basically just solve the hold time problem. It's like having a robot wait on hold instead of you. The IRS doesn't even know you're using the service - from their perspective, you called and waited like everyone else. I was super skeptical too, but after wasting literal days trying to get through myself, it was absolutely worth it to finally speak to a human at the IRS who could answer my questions.
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Butch Sledgehammer
I just wanted to update about my experience with Claimyr after being so skeptical. I decided to try it as a last resort after spending another 3 hours on hold with the IRS yesterday and getting disconnected again. Honestly, I was shocked that it actually worked. I signed up yesterday afternoon, and this morning I got a call connecting me to an actual IRS representative. The whole process took maybe 2 minutes from getting the call to speaking with an agent. The agent confirmed everything that was mentioned here - I needed to both pay online AND return the form, and they were able to tell me exactly how much the penalties and interest would be ($612 in my case, on top of the tax amount). They also noted in my account that I never received the CP2000 notice and suggested I apply for penalty abatement after paying. I'm still processing that I wasted 10+ hours trying to call them myself when this service got me through in basically no time. Just wanted to share since I was the skeptic earlier.
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Freya Ross
Don't forget about the 90-day window! This is really important with a CP3219A notice. You have 90 days from the date of the notice to either pay/agree OR file a petition with the Tax Court if you disagree. If you do nothing within that 90-day window, the IRS will automatically assess the tax and you lose your right to challenge it in Tax Court before paying. Based on what you're saying, it sounds like you agree with the assessment, but just be aware of that timeline. Also, one thing that hasn't been mentioned - if paying the full amount would cause financial hardship, you can apply for a payment plan on the IRS website. Interest and some penalties will continue to accrue, but it's better than ignoring it.
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Romeo Barrett
•Thanks for mentioning the 90-day window! My notice is dated about 3 weeks ago, so I still have time, but I definitely want to get this resolved quickly. I do agree with the assessment (it was from a 1099 job I forgot to include), so I'll just pay it. Do you know if the penalties are less if I set up a payment plan versus paying in full but a bit later? I can pay the whole thing next month when I get paid, but wasn't sure if setting up a payment plan now would save me money in the long run.
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Freya Ross
•Setting up a payment plan now versus paying in full next month probably won't make much difference in terms of the total penalties and interest. The IRS charges a one-time fee to set up an installment agreement ($31-$149 depending on your income and how you apply), plus you'll still accrue the same interest and failure-to-pay penalty while you're making payments. If you can pay in full next month, that's likely your better option to avoid the setup fee. The failure-to-pay penalty is 0.5% per month, so waiting one more month would only add about $13 in penalties on your $2,550 tax amount, plus a small amount of interest. That's probably less than the installment agreement setup fee.
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Leslie Parker
I just want to caution you about one thing - make sure the CP3219A is legitimate before paying anything! There are a lot of scams out there. Double check the phone number against the official IRS website (not just Google), and never pay through gift cards or wire transfers. Real IRS notices have a notice number in the upper right corner, and you can verify it by creating an account on irs.gov and checking your account transactions. If you're at all unsure, you can also request your wage and income transcript from the IRS website to verify what income they have on file for you for 2018.
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Sergio Neal
•This is really important advice. My parents got a fake CP3219A last year that looked super convincing but had a slightly different phone number. The scammers were really pushy about paying immediately. Definitely verify through the official IRS site before paying anything!
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Angel Campbell
Just wanted to add my experience with CP3219A notices since I've dealt with a few of these over the years helping family members. One thing that often gets overlooked is that you should make a copy of everything before you mail it back - the Form 5564, the notice itself, and any payment confirmations. Also, when you pay online through Direct Pay, print out the confirmation page immediately. The IRS payment system sometimes has glitches where payments don't show up in their system for several days, and having that confirmation number can save you a lot of headaches if there are any questions later. I'd also suggest sending the Form 5564 via certified mail with a return receipt. It only costs a few extra dollars, but you'll have proof that the IRS received your response within the 90-day window. This becomes really important if there are any disputes later about whether you responded on time. The good news is that once you pay and submit the form, this should be resolved fairly quickly. Most people I've helped have seen their account updated within 2-3 weeks of payment, and the case gets closed out completely.
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