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HI, IM SHANNON AND I WORK FOR THE INTERNAL REVENUE SERVICE. IF YOU RECEIVED A LETTER CP3219A STATUTORY NOTICE OF DEFICIENCY AND ARE WONDERING WHAT TO DO THIS MAY HELP. THE LETTER EXPLAINS WHY THERE IS A PROPOSED INCREASE IN YOUR TAX AND WHAT TO DO IF YOU DONT AGREE. BEFORE RECEIVING IT YOU WOULD HAVE RECEIVED AN EARLIER LETTER USUALLY A CP-2000 EXPLAINING THAT OUR RECORDS DONT MATCH THE INFORMATION YOU REPORTED ON YOUR TAX RETURN. IF WE DIDNT HEAR FROM YOU OR COULDNT RESOLVE THE ISSUE WITH THE INFORMATION YOU GAVE US WE SEND YOU ANOTHER LETTER. THIS LETTER EXPLAINS THE CHANGES AND YOUR RIGHT TO CHALLENGE THE INCREASE IN TAX COURT. REVIEW THE CHANGES AND COMPARE THEM TO YOUR TAX RETURN. IF YOU AGREE SIGN THE ENCLOSED FORM 5564 AND MAIL OR FAX IT TO THE ADDRESS OR FAX NUMBER LISTED ON THE LETTER. IF YOU ARE MAKING A PAYMENT INCLUDE IT WITH THE FORM 5564. IF YOU PAY THE AMOUNT DUE NOW YOU WILL REDUCE THE AMOUNT OF INTEREST AND PENALTIES. IF YOU DONT AGREE RESPOND TO THE IRS IMMEDIA