As of October 8, 2026, IRS Notice CP3219A is a statutory notice of deficiency under federal law. The IRS explains it is not a bill or an audit, but a notice of a proposed change to your tax return based on information received from third parties like your employer or bank. The $8,000 figure shown is the proposed additional tax, not a final liability you must pay immediately.
You must respond by the date listed on the notice. If you agree, follow the instructions and reply with the enclosed Form 5564. If you disagree, you can reply with supporting information or file a petition with the U.S. Tax Court by the date listed on the notice. The IRS states it will work with you during the 90-day response period, but this does not extend the time to file a Tax Court petition. If the IRS does not hear from you and you do not file a petition, it will assess the proposed changes and send you a bill. Interest accrues on the unpaid balance, and penalties may apply.
Whether you ultimately owe the $8,000 depends on the accuracy of the third-party information versus what you reported. If the IRS's information is correct and you cannot show otherwise, you will owe that amount. If you have evidence the reported income is not yours, is incorrect, or is nontaxable, you may reduce or eliminate the proposed amount.
Primary sources
Contact your local IRS office | Internal Revenue Service
IRS help: contact and paper return refund status
Refunds - Internal Revenue Service
Understanding your IRS notice or letter | Internal Revenue Service
Understanding your CP3219A notice | Internal Revenue Service