{"success":true,"data":{"id":"fake-irs-cp3219-deficiency-phish","label":"Fake IRS statutory notice of deficiency claiming failure to respond within 30 days will trigger automatic tax assessment and instructing the target to call immediately to dispute — IRS impersonation fraud; the real IRS sends deficiency notices by certified postal mail, never by email.","description":"Fake IRS statutory notice of deficiency (impersonating the CP3219A Notice of Deficiency / 90-Day Letter) claiming that failure to respond within 30 days will result in an automatic tax assessment, with an instruction to call immediately to dispute — IRS impersonation fraud. The real IRS sends CP3219A statutory notices of deficiency exclusively via USPS certified mail from its Service Center; the IRS never initiates contact about tax deficiencies or assessments via email, and it never instructs recipients to call a phone number provided in an email to \"dispute\" an assessment. The \"respond within 30 days or automatic assessment — call immediately to dispute\" pressure shape is the defining pattern for IRS-impersonator deficiency attacks. Distinct from irs-direct-file-2026-amendment-lure (refund recalculation / direct-file narrative) and government-fine-penalty-payment-phish (generic government fine pretext) — this targets the IRS deficiency notice / 30-day response window / automatic assessment / call-to-dispute pretext. Detection: IRS/internal revenue service + deficiency/CP3219/notice of deficiency + respond within 30 days + automatic assessment + call to dispute vocabulary + no List-Unsubscribe + no In-Reply-To + not protected sender. Trash score: +5. Source: GC1-R28; IRS CP3219A Notice of Deficiency procedures (IRC 6212); IRS impersonation scam consumer alert; FTC IRS impostor scam advisory 2025; TIGTA IRS phishing report.","tier":"danger","category":"phishing","isThin":false}}