Step 1: Read the Notice

Look for the words, “Notice of Deficiency.” This means the IRS thinks you owe them money.

Step 2: Check the Number

Look for the Notice number in the top right corner to see if it says “CP3219” or the bottom right corner to see if it says “Letter 531".”

Step 3: Do You Disagree?

If you think the IRS made a mistake or is wrong about how much they say you need to pay, you can fight the IRS decision by “filing a petition with the Tax Court.”

Step 4: File a Petition

A petition is a formal way to ask the judge to fix the mistake. The instructions and forms are on the Tax Court website.

Step 5: Call the Tax Clinic

Call us right away. You only have a short amount of time to act and we want to have enough time to help you. We can be reached at (503) 295-9499. You will be prompted to leave a message with the following information:  

• Your name 

• A good phone number to reach you at 

• Your “notice number” that starts with the letters “CP” at the top of your IRS letter 

• The latest to send your petition, which you can find on the top of your letter from the IRS 

• Let us know if you have already sent a petition to Tax Court  

We will listen to your voicemail and call you back as soon as we can to see if we can help you. 

Step 6: Do Not Wait to File!

You only have 90 days (about 3 months) to file your petition. The deadline is usually at the top right corner of the letter. You might need to file a petition before contacting us. If you miss the date, you lose your chance to get help from the Court.