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Understanding your notices regarding past due filing

Proposed Individual Tax Assessment (Letter 2566 SC/CG)

The Proposed Individual Tax Assessment is also referred to as a 30-day letter.
This letter notifies you that we have no record of receiving your Form 1040, U.S. Individual Income Tax Return.
It proposes a tax assessment with penalties and interest based on income reported to us by your employers, banks, etc.
The letter also states that within 30 days, you must submit one of the following:
- Your Form 1040 completed and signed, including all schedules and forms with cover letter;
- The Consent to Assessment and Collection form, signed and dated;
- A statement explaining why you believe you are not required to file, or information you would like us to consider.

Notice of Deficiency (Letter 3219 SC/CG)

A Notice of Deficiency is sometimes referred to as a 90-day letter. The Notice of Deficiency tells you the tax we assess plus the interest and penalties you will owe. A Notice of Deficiency is required by law and is to advise you of your appeal rights to the U.S. Tax Court.
The letter also states that within 90 days, you must submit one of the following:
- Your Form 1040 completed and signed, including all schedules and forms with cover letter;
- The Consent to Assessment and Collection form, signed and dated;
- A statement explaining why you believe you are not required to file, or information you would like us to consider.

Do I need to petition tax court?

If you file your return, it is not necessary to petition tax court, as your submitted return will be processed based on your information. This is true whether you file the return prior to the IRS proposed assessment being made or after the IRS assessment has been processed.

However if you do not file a return, and do not agree with the tax proposed by the IRS, you have 90 days from the date on the Notice of Deficiency to dispute the amount the IRS says you owe.

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Page Last Reviewed or Updated: 2012-12-06