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00:00Hi, Jamie Flores with the Law Offices of Nicknameth. Today I'm going to go over the LT-3219A.
00:09Sometimes they're not just 3-2-1-9-A, but it could also be SC or CG or N. It kind of depends on where it comes from.
00:18What a 3-2-1-9 is, it is a notice of deficiency. It usually means that you were examined, so you filed a tax return and that tax return got picked up by exam.
00:29There is something in that return that the IRS disagrees with or they want additional proof from you.
00:36The whole exam has already been conducted and the notice of deficiency comes after because they have determined,
00:42no, this was wrong, we are assessing this balance against you and you now owe it.
00:47It says, because of this notice, you are given 90 days, so 90 days from the date of a notice of deficiency to file your petition in tax court.
00:57That is a hard deadline. You only have 90 days.
01:01People take that to tax court and appeal it all the time and it always comes back the same way. It's 90 days.
01:07What a notice of deficiency looks like, it goes in and it tells you what the tax year is, how much the increase in tax is going to be.
01:16If you agree, sign and date it and move on with your life, pay your tax liability, set up some kind of solution for whatever you owe.
01:22It gives you a report of the income tax changes that they made to your tax return.
01:27It tells you what period. So sometimes we see this for multiple years, right?
01:31So sometimes they may audit 2020 and then they're going to add the year before and the year after.
01:36Audits usually come in three years because people file taxes every year.
01:40They usually file them the same way every year and it takes about two years for an audit to be picked up.
01:46So that's why it comes a couple of years after the fact.
01:49Some common reasons on when we see these is a Schedule C that may take a loss or looks highly inaccurate,
01:57gambling, winnings and losses, child tax credits, earned income tax credits, fuel tax credits.
02:04Usually it's credits or Schedule C's, but there are lots and lots of reasons why you can get an exam of your tax return.
02:11It goes in detail line item by line item of your return and what changes they made and how much penalties, interest and balance that you owe.
02:20It tells you who examined it and then you can sign and date it and the examiner will sign and date it.
02:25And then it will go into detail afterwards about what they are changing.
02:29This one is a child tax credit that they're changing and earned income tax credit.
02:34It tells you how to pay your taxes.
02:36If you didn't already, pay it by check, pay it by cash, pay it by going online.
02:40They don't really take cash, but go online, make your payments, credit card, they give you a fee for that.
02:46And then it shows you the interest calculations.
02:49The last page of it will explain what tax years they audited and what the adjustments were per the audit.
02:56So 3-2-1-9 is a notice of deficiency due to an exam of your tax return.
03:01that will continue to take a more time for some lifetime as its time.
03:02When it's the боative and the 7-8-15, the 2-3-5 minutes, the 3-6-16, the 2-0-10, the 3-7-15.
03:06Then the 3-4-1-2-1, the 5-8-14.
03:07There are six things that we have introduced as a new line item item item.
03:08After the 2-1 is aal of the 3-2, the 15-8-15, the 18-15.
03:10Thank you so much.
03:11That's what we have to say.
03:12We're going to see.
03:13We're going to see.
03:14We're going to see what is the third page we are adding.
03:16We're going to see if we're going to move and what is.
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