NOD – The Notice of Deficiency

There are two types of Notice – a standard notice (or CP3219A Notice), which is issued by the IRS when the information on your tax return does not match the IRS’ records, and the statutory notice (or CP3219B Notice), which is issued after an audit.

If you’ve received a standard CP3219A notice (the notice number is always in the upper right-hand corner of the letter), it means that you’ve probably neglected to include some information on your return. Check the notice against what you reported on your return and your records. If you’ve received a standard NoD, and you believe the IRS’ records are in error, call our office at (818) 480-3280. We can help you resolve the problem.

If you’re received a statutory Notice of Deficiency (CP3219B), then you’re already received – and did not respond to – a Notice of Proposed Assessment (NoPA). The issuance of a NOD means that the tax has been assessed against you, and the balance shown is now due and owing. Your options at this point are limited (pay or file a petition with the Tax Court), and you need to act quickly. If you’ve been audited and received a statutory NoD, call our office at (818) 480-3280. We can discuss your options with you and help you select the best option.