Form 4089, Notice of Deficiency – Waiver

IRS Definition

Form 4089, Notice of Deficiency – Waiver is generally used as the first page of the notice of deficiency statement, but Form 4089-A, Notice of Deficiency-Statement may also be used.

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When the IRS sends a Statutory Notice of Deficiency such as CP3219B or Letter 3219 after the IRS adjusts your return, a Form 4089, Notice of Deficiency – Waiver is usually included with the notice. You are instructed to complete this form if you agree to the tax assessment. Only sign this form if you totally agree with the notice and do not want to petition the U.S. Tax Court. Once this form is signed, you will no longer have the right to petition the U.S. Tax Court about this tax deficiency.

Learn how to handle a Statutory Notice of Deficiency. Or, learn how to address an IRS audit.