Educational notice: This page explains, in general terms, what an IRS CP3219A notice is and why someone might receive it. It is not tax advice and is not affiliated with or endorsed by the IRS.

CP3219A notice explained (What it means and why it feels so serious)

CP3219A notice explained: CP3219A is commonly known as a “Statutory Notice of Deficiency.” In plain English, it’s the IRS saying, “We believe you owe more tax, and here’s your formal notice.” This notice matters because it is tied to a time limit to respond (often discussed as a 90-day window in many cases).

This page explains what CP3219A is, how it’s different from a balance-due bill like CP14, how it relates to mismatch notices like CP2000, and why CP3219A is not the same thing as a levy letter. Everything here is educational and general.

What Is a CP3219A Notice (Plain English)?

CP3219A is a formal notice the IRS sends when it believes additional tax is owed and it is moving into a more official stage. People often describe it as the IRS giving you a formal “we intend to assess more tax” notice.

The main reason CP3219A gets attention is because it’s tied to rights and deadlines. When you see CP3219A, it’s a signal that the issue is not just a casual “FYI” letter anymore.

Takeaway: CP3219A is a serious “we believe you owe more tax” notice that comes with important timing.

CP3219A vs CP2000 (This Is the Most Common Confusion)

Many people receive a CP2000 notice first. CP2000 is commonly a “proposed changes” notice based on income/document matching. It often says, “Here’s what we think is wrong — do you agree?”

CP3219A is often discussed as the next step when the IRS moves beyond “proposed changes” and sends a more formal notice. That’s why people say CP3219A “feels heavier.” It usually is.

Takeaway: CP2000 is usually a proposed change notice; CP3219A is a more formal stage with bigger deadlines.

Does CP3219A Mean You Owe a “Balance Due” Like CP14?

Not exactly. A CP14 notice is commonly a bill for an assessed balance due. CP14 is often part of the balance-due progression (CP14 → CP501 → CP503 → CP504).

CP3219A is more about the IRS saying it intends to assess additional tax (or has determined a deficiency), which is different from the normal “here is your bill” sequence.

For the simple breakdown of the balance-due chain, see: IRS balance due letters explained

Takeaway: CP3219A isn’t the typical “pay this bill” letter like CP14—it’s more of a formal “we believe you owe more” notice.

Does CP3219A Mean You’re Being Audited?

People see formal language and think “audit.” CP3219A is not usually what people mean by a full audit (like an in-person or detailed exam), but it is still a serious IRS dispute/assessment-type notice.

If you’re trying to separate “audit letters” from other IRS notices, this page helps: Does an IRS letter mean an audit?

Takeaway: CP3219A is serious, but it’s not automatically a traditional “audit” in the way most people picture it.

Does CP3219A Mean the IRS Will Levy My Bank Account?

CP3219A is generally part of the “tax dispute/assessment” side of things, not the “collection/levy” side. A levy is a collection action that can involve money held by a bank or wages through an employer. If you want the plain-English definition: What is an IRS levy?

And if your fear is about what can be taken in collections, these pages cover the common questions:

Takeaway: CP3219A is typically not a levy notice, but it can lead to a balance due later if the tax becomes assessed and unpaid.

Where Do Liens Fit In?

A lien is a legal claim tied to property when a tax debt is unpaid. Liens are commonly discussed in the collections world (not the “proposed change” world).

If you want the clean, simple lien explanation: What is an IRS lien? and Notice of Federal Tax Lien explained

Takeaway: CP3219A is usually earlier than lien/levy topics, but unpaid assessed tax can move into collections later.

Why Deadlines Matter (The “Don’t Ignore This” Part)

The biggest mistake people make with serious IRS notices is freezing and doing nothing. CP3219A is the kind of letter where the IRS is laying out a formal position. Even if someone disagrees, ignoring it can reduce options later.

If you want the plain-English explanation of why ignoring IRS letters can backfire, see: What happens if you ignore an IRS letter?

Takeaway: With CP3219A, deadlines and responses matter—silence can make the outcome worse.

How Long Does the IRS Have to Collect If a Balance Is Assessed?

People also ask timing questions because if a tax gets assessed and remains unpaid, collections comes next. In many cases, the IRS collection period is commonly described as 10 years after assessment (with some situations affecting timing).

Here’s the simple overview: How long does the IRS have to collect a tax debt?

Takeaway: If CP3219A leads to assessed tax that stays unpaid, timing questions become relevant later in the process.

Real-World Example (How Someone Lands on CP3219A)

A person gets a letter saying their reported income doesn’t match IRS records. That’s often where a CP2000 comes in. They don’t respond, or they respond late, or the IRS doesn’t accept the explanation.

Later, CP3219A arrives and the language feels much more formal. That’s when people start searching “CP3219A notice explained” because it looks like the IRS has moved from “proposed” to “official.”

Takeaway: CP3219A often shows up after a mismatch issue has moved into a formal stage.

Helpful Related Pages

Frequently Asked Questions

Is CP3219A the same as CP2000?

No. CP2000 is commonly a proposed changes notice. CP3219A is commonly described as a statutory notice of deficiency, which is a more formal stage and often comes with stronger deadlines.

Does CP3219A mean I’m being audited?

Not necessarily. It’s serious, but it’s not automatically a traditional audit. See: Does an IRS letter mean an audit?

Does CP3219A mean the IRS will levy my bank account?

CP3219A is usually not a levy notice. A levy is a collection action. See: What is an IRS levy? and Can the IRS take your bank account?

Is CP3219A part of the CP14 / CP501 / CP503 / CP504 balance due chain?

Usually, CP3219A is not the standard “balance due reminder” chain. CP14 is commonly a bill for an assessed balance due. See: IRS balance due letters explained

What happens if someone ignores CP3219A?

Ignoring serious IRS notices can reduce options later and may lead to assessed tax and collections steps. See: What happens if you ignore an IRS letter?

How long does the IRS have to collect if a balance is assessed?

In many cases, the collection period is commonly described as 10 years after assessment (with some situations affecting timing). See: How long does the IRS have to collect a tax debt?

Should someone talk to a professional about CP3219A?

If someone needs advice specific to their situation, a licensed tax professional (EA/CPA/attorney) can review the notice and the facts. This site is for education, not personalized advice.

This page is for general educational purposes only and does not provide tax or legal advice. WhatThisIRSLetterMeans.com is not affiliated with the IRS or any government agency.