Identity, refunds & unfiled returns
A proposed assessment from a substitute for return: since no return arrived, the IRS computed your tax from W-2s and 1099s — and is proposing that figure, usually with penalties.
Serious
A proposed assessment from a substitute for return: since no return arrived, the IRS computed your tax from W-2s and 1099s — and is proposing that figure, usually with penalties.
Why you got it: The nonfiler sequence ran its course without a return from you.
Not final yet: it's a proposal you can replace. The IRS's version almost always overstates the tax — no business expenses, no basis, no credits, worst-rate filing status.
Your first move: File your own return for that year. A real return — with your deductions and correct status — supersedes their computation. Alternatively, sign their agreement form only if their number is actually right (rare).
Every clock runs from this date — not from the day the letter reached you.
The fix, full stop — especially with business income, where their gross-receipts figure ignores every expense.
Ask the IRS to reopen the SFR with your return and documents.
Return or response to the address on the notice; certified mail for a filed return.
SFR cases attract 'we'll fix your tax problem' cold calls. The fix is a tax return — filed by you or your preparer, not a call center.
The IRS's overstated figure becomes your assessed balance, and collection starts on money you likely don't owe at that size.
Where this sits on the ladder: CP3219A → CP14 →
One payment. No subscription. Yours to keep — every notice, every letter, every script.