If the IRS is proposing to adjust the amount of tax you owe, you will typically be sent a statutory notice of deficiency informing you of the proposed change resulting in a balance due. Letter 3219 is sent to taxpayers whose IRS audit was conducted by mail, while Letter 531 is issued to taxpayers whose audits were conducted in person. Because this notice provides you with the right to challenge the proposed adjustment in the Tax Court without first paying the proposed adjustment, the statutory notice of deficiency is often considered “your ticket to the Tax Court.”

The IRS is required to send a statutory notice of deficiency to a taxpayer’s last known address by certified mail. The last known address is generally the address that appears on your most recently filed and properly processed tax return unless the IRS is given clear and concise notification of a different address.

The credits that were claimed on your return were disallowed. Your account will be adjusted, possibly resulting in a reduced refund or balance due.

While processing your tax return the IRS conducted a review of the wages, withholding, and credits claimed and were unable to verify the amounts you reported. Therefore, a proposal to disallow your wages, withholding, or credits and adjust your account, possibly resulting in a reduced refund amount or a balance due.

You received an Letter 3219 because the IRS completed the examination of your tax return and proposed changes to the amount of tax you owe. You have either not responded or have not provided a signed agreement consenting to these changes. Without your consent, the IRS cannot assess the proposed deficiency without first providing you an opportunity to challenge these adjustments by filing a petition with the Tax Court.