IRS notice
IRS Notice CP3219A: The 90-Day Letter and Your Options
The IRS's formal notice of deficiency after an income mismatch. A 90-day Tax Court deadline is running and cannot be extended.
Act now
The last day to file a Tax Court petition is printed on the notice: 90 days from the notice date, or 150 days if addressed outside the US, under IRC 6213(a).
This deadline is set by law and cannot be extended.
A CP3219A is a statutory notice of deficiency, usually issued after a CP2000 proposal was not agreed or not answered. It gives you 90 days from the notice date (150 if it is addressed to you outside the United States) to petition the U.S. Tax Court without paying first. Mark the last day to file, which is printed on the notice, and decide quickly whether to agree, send more information, or petition.
What this notice is telling you
- The IRS has determined a deficiency based on information from employers, banks or other payers that didn't match your return.
- This is the legal notice that gives you the right to challenge the tax in Tax Court before paying it.
- The 90-day period is set by statute; the IRS says it cannot extend it.
- Writing or calling the IRS does not stop the clock on the petition deadline.
- If no petition is filed and the matter isn't resolved, the IRS will assess the tax and send a bill.
What to do
Find the petition date on the notice
The notice states the last day to file with the Tax Court. Put it on your calendar now; the court cannot hear a late petition.
Decide whether you agree
If you agree, sign and return Form 5564, the notice of deficiency waiver. You can pay now or wait for the bill.
If you disagree, send your evidence to the IRS anyway
The IRS will still work with you during the 90 days. Reply as soon as possible with a signed statement and documents, and ask payers for corrected forms where the reported figure is wrong.
Protect the deadline with a petition if it isn't settled
If the IRS hasn't agreed with you as the date approaches, a petition filed with the Tax Court (not the IRS) preserves your right to dispute the tax without paying first.
Limit the interest
Interest accrues on any unpaid balance until it is paid. Paying what you can toward an amount you expect to owe reduces it.
How you got here
A CP3219A is the end of the IRS's automated matching process. It typically follows a CP2000, and sometimes a CP2501 before that. The IRS manual calls it the legal notice in which the Commissioner determines your deficiency, also known as a SNOD or 90-day letter. Because it can take months to compare returns against employer, bank and business reports, this notice can arrive well after the tax year it covers.
Agree, settle with the IRS, or petition
| Option | How | Watch out for |
|---|---|---|
| Agree | Sign and return Form 5564 | Form 5564 is a waiver: the IRS can then assess the agreed tax and bill you |
| Resolve with the IRS | Reply with a signed statement and documents | Doesn't extend the petition deadline; the IRS may send a recomputed CP2000 if it accepts part of your reply |
| Petition the Tax Court | File with the U.S. Tax Court by the date on the notice; electronic filing is encouraged | A filing fee applies unless the court grants a waiver; the deadline is 11:59 p.m. Eastern on the last day for e-filing |
If the 90 days pass
If you don't respond and don't petition, the IRS assesses the proposed tax and sends a bill, and from there the case follows the normal balance-due notices. The IRS manual notes that reconsideration of an assessment is sometimes possible afterward, but you lose significant options, including going to Tax Court without paying first.
Where this notice sits
The usual order. Not every account gets every notice, and some steps can be skipped.
Want a CPA to deal with it?
Bring the notice to a free consultation, in person on James Island or by video. We read it with you, tell you what it means for your account and, if you want us to, take over the response once you sign Form 2848.
IRS & SCDOR letters — Find your notice number below, see what it means and which date matters, then let a licensed CPA deal with the IRS or SCDOR on your behalf.
Sources
By Haigler CPA Group. Updated . Notices are revised from time to time, so go by the wording and dates on your own notice. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions about CP3219A
Can the IRS give me more time on a CP3219A?
No. The IRS says it can't extend the time you have to respond, and the Tax Court petition deadline is set by law. Send additional information as soon as possible.
Do I have to go to Tax Court to fight a CP3219A?
Not necessarily. You can still resolve the dispute with the IRS by replying with Form 5564 and documentation. A petition protects your right to go to court if that doesn't work in time.
Why is the CP3219A for a year that ended so long ago?
The IRS says matching your return against employer, bank and business reports takes several months to complete, which is why this notice can arrive long after you filed.
What if the deadline falls on a weekend?
Under the statute, if the last day is a Saturday, Sunday or legal holiday in the District of Columbia, a petition filed the next business day is timely.
Other notices
- Letter 525: General 30-day letter with audit reportThe proposed results of an audit, usually one done by mail, with Form 4549. Respond or request Appeals by the date on the letter.
- IRS notice lookupEvery IRS notice carries a code. Find yours below to see what it generally means, which date matters, and what to do before that date passes.
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