Responding to Notice CP3219A

[Terry D EA]

Client received this notice a few days ago. This notice of deficiency is referencing CP2000 that my client received last summer. The client is elderly and sometimes forgetful. However, the original CP2000 was for income he did not report from Fidelity. He did not give me the information at the time the return was prepared. After many battles with Fidelity, we finally received the 1099R forms to verify the amounts the IRS proposed. We timely filed an agreement and electronically paid the tax through the IRS pay.gov system. Also, asked for penalty relief for first time abatement and for reasonable cause. The IRS has denied this but thanked us for the payment proposed on CP2000. Yes, I have the payment confirmation and bank statement that reflects the payment. Now the notice of deficiency is for the entire amount from the CP2000 plus additional penalties and interest. I want to respond to the notice of deficiency by sending our position and evidence via the fax number they provided. Other than my fax machine giving me a successful sent report, how can I prove we responded timely to avoid our rights to petition that tax court if necessary. I called the number on the notice and it is all automated. Would it be best to call the practicioner priorty line or just draft the letter of response and fax what we have and keep our fingers crossed? None of this is reassuring to the client. If I send it all in certified mail, who knows when they'll get it or even open it. What a conudrum

[Lee B]

Terry, I have found this site set up by a former IRS employee to be extremely helpful:      https://irsmind.com   (If you right click on this link it works)

 

 

 

 

[Terry D EA]

Thanks, I looked at this and it is good info. I guess I’ll start with the PPL in the morning. Is there any other contact info for EA’s