What are my options for dealing with a CP3219A Notice of Deficiency in Tax Court as a student?

First, take a deep breath. You've already done the hardest part by filing your petition before the deadline, so good job there! The "S" in your case number does indeed confirm you're in the Small Tax Case division, which is designed to be more accessible for people without attorneys. Here's what typically happens next: The IRS will assign an attorney from their Chief Counsel's Office to your case. They'll review your petition and may reach out to discuss settlement options before going to trial. Many cases settle this way. For your evidence: The court will eventually schedule a "Branerton Conference" where both sides exchange information. You'll get to formally submit your evidence then, but start collecting everything now. The letter from the former company owner would be very helpful - while notarization isn't strictly required, it adds credibility. I'd suggest getting it notarized if possible. Regarding the company no longer existing - that's not automatically a problem. See if you can get statements from former owners/managers and any documentation showing you weren't employed there (school records showing your full-time status during that period could help establish your whereabouts). Absolutely contact a Low Income Taxpayer Clinic (LITC) - many law schools operate these, and they specialize in exactly these situations. The process isn't as tedious as you might think, especially for a straightforward case like this. They can often provide free representation if you qualify. While waiting, check your DAWSON account weekly and never miss any deadlines. Document all your communications with the IRS in a single notebook and keep copies of everything.

After dealing with a similar notice claiming I earned $31k that I never saw, I found https://taxr.ai incredibly helpful. My situation was almost identical - some company I'd never heard of supposedly paid me, and the IRS was after $7k in back taxes. The regular IRS channels were useless, but taxr.ai helped me understand exactly what evidence I needed. Their system actually analyzed my CP3219A notice and flagged specific documentation requirements the IRS was looking for but not clearly explaining. Turned out I needed wage verification from Social Security Administration to prove the income wasn't mine, which none of the IRS agents had mentioned. The tool walks you through organizing your case materials in the exact format Tax Court needs. They have specific templates for responding to income discrepancies that felt like they were made exactly for situations like yours. It saved me from having to figure out the confusing Tax Court rules on my own.

Just wanted to update everyone who saw my skeptical question above. I decided to try taxr.ai after all, and wow - I'm actually impressed. I was facing a similar CP3219A situation (though mine was for allegedly unreported consulting income). The system immediately identified a critical detail in my notice that I'd completely missed - the income was reported under an EIN that was one digit off from my actual business EIN. This explained why the IRS thought I hadn't reported it! None of the IRS representatives I spoke with caught this, despite me calling multiple times. The document preparation feature created exactly what I needed for my Tax Court petition, and they have specific templates for "income incorrectly attributed" cases. They even helped me draft a letter to the IRS Appeals Office that got them to take a second look at my case before the Tax Court proceedings went further. For anyone else dealing with these notices, definitely worth checking out. Saved me so much stress and probably thousands in taxes I didn't actually owe.

Since you mentioned you've been struggling to get through to the IRS, you might want to check out https://claimyr.com - it completely changed my experience when dealing with my CP3219A. I was in a similar position where the IRS claimed I owed taxes on income I never received, and I needed to talk to an actual human at the IRS before my Tax Court date. After spending HOURS on hold over multiple days (only to get disconnected), I found this service through a tax forum. Basically, they wait on hold with the IRS for you, then call you when an actual agent is on the line. There's a video showing how it works: https://youtu.be/_kiP6q8DX5c I was able to connect with an IRS representative who actually looked at my documentation properly and started the process of removing the incorrect income before my court date. Saved me a ton of stress and potentially having to appear in court at all. For a college student with a packed schedule, this could be a lifesaver.

Alright, I need to eat my words from my skeptical comment above. After waiting on hold with the IRS for 2+ hours THREE days in a row and getting disconnected each time, I broke down and tried Claimyr. Here's what happened: I got a text about 90 minutes after signing up saying they were on hold with the IRS for me. About 40 minutes later, my phone rang, and there was an actual IRS agent on the line! The Claimyr person introduced the agent, then dropped off the call. I explained my CP3219A situation, and the agent was able to pull up my file and confirm they had received my documents but they were sitting in an unassigned queue. She manually assigned my case to an examiner while I was on the phone and gave me a direct reference number for follow-up. This literally saved my Tax Court case because I was able to get written confirmation that my documentation was being reviewed BEFORE my court date. The judge ended up granting a continuance while the IRS completed their review instead of going through with the trial. For anyone dealing with these notices and getting the IRS runaround, this is legitimately helpful.

Quick tip from someone who went through this exact scenario two years ago: gather proof of where you WERE during the time the IRS claims you were working at this company. I was a student too, and I provided: 1. My class schedule from that semester 2. My student ID swipe records showing I was on campus 3. My part-time job timesheets from the campus library 4. Bank statements showing regular withdrawals near campus (not near the supposed employer) The IRS attorney took one look at this package and realized it would be impossible for me to have worked full-time at the company in question. We settled before ever going to court. Also, call the SSA and request a wage and income transcript for that tax year. It might show who actually received the income (could be someone with a similar SSN to yours).

Just adding that I went through something like this and learned identity theft might be involved. Request an Identity Protection PIN from the IRS at https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin Also, check your credit report immediately. Someone might have used your SSN for employment and that could appear there. The company not existing anymore is actually common in these scams. Sometimes "companies" are created just to file fake W-2s and then disappear. Make sure you mention this suspicion in your court documents.