Get Revenue Procedure 90 18 Dated March 26 1990 Form

The Notice of Deficiency IRS Letters 3219 and 531 (also referred to as 90-Day Letters), are a taxpayer's legal notice that the IRS is proposing a deficiency (balance due). This notice or letter may include additional topics that have not yet been covered here.

IRS audit letters are also known as 30 day letters, since you have 30 days to respond to an IRS audit letter, so always respond within this timeline. You can either respond to the IRS by phone call, send the IRS an audit response letter, or have a tax professional respond to the IRS on your behalf.

Revenue procedures are published in the Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin. This link is to a list of sources (print and online) offering the Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin.

IRS Form 5564 is included when the federal tax agency sends the IRS Notice CP3219A. The form is known as a Notice of Deficiency-Waiver, and it is used when the taxpayer has no objection to the IRS proposal. If the taxpayer agrees with the IRS proposal, they are required to sign the waiver and mail it to the IRS.

If the IRS wants you to perform some correction to your return before they will process it, they often send Form 3531 or Letter 143C with their requests for action. The most common task they request is a simple signing of the return. But, sometimes their requests are impossible to follow or complete.

If you want to challenge the deficiency determination, file a petition with the U.S. Tax Court. File your tax return immediately (no later than 90 days from the date of the CP3219N) or accept our proposed assessment by signing and returning the Response form. Call us if you think you don't have to file.

Write to explain why you disagree and include any information and documents you want the IRS to consider. Mail your reply to the address shown in the letter along with the bottom tear-off portion of the letter, if provided. Keep copies of any correspondence with your tax records.

To reply, use the return address on the mailing envelope or refer to IRS.gov and search “where to file.” If you have any questions regarding this form, call 1-800-829-1040.

I therefore used the "return address" on my mailing envelope which was: Internal Revenue Service, Submission Processing Center, Austin, TX 73301.