The Statutory Notice of Deficiency Notice CP3219A (also referred to as 90-Day Letters), is a taxpayer’s legal notice that the IRS is proposing a deficiency (tax assessment). This notice provides taxpayers with information about their right to challenge proposed IRS adjustments in the United States Tax Court by filing a petition within 90 days on the date of their notice (150 days if the notice is addressed to a person outside the United States). 

If the IRS is proposing to adjust the amount of tax you owe, you will typically be sent a statutory notice of deficiency informing you of the proposed change. Because this notice provides you with the right to challenge the proposed adjustment in the Tax Court without first paying the proposed adjustment, the statutory notice of deficiency is often considered “your ticket to the Tax Court.” 

The IRS is required to send a statutory notice of deficiency to a taxpayer’s last known address by certified or registered mail. The last known address is generally the address that appears on your most recently filed and properly processed tax return unless the IRS is given clear and concise notification of a different address. Form 8822, Change of Address, can be used by taxpayers to change their address with the IRS. 

The notice of deficiency must describe the basis for, and identify the amounts of, proposed assessment. Sometimes, but not always, the IRS includes penalties in the notice of deficiency, but does not include interest.  The IRS will ultimately send a bill for the tax due, interest, and any applicable penalties. 

You received Notice CP3219A because the IRS completed the examination of your tax return and proposed changes to the amount of tax you owe. You have either not responded or have not provided a signed agreement consenting to these changes. Without your consent, the IRS cannot assess the proposed deficiency without first providing you an opportunity to challenge these adjustments by filing a petition with the Tax Court.

If you do not agree with the adjustments and intend to file a petition, you should review the information provided in your letter, along with the information and instructions available on the United States Tax Court website. The necessary forms can be found on this website, along with a Petition Kit . There is a fee for the filing of a petition; however, you may file an Application for Waiver of Filing Fee with the Tax Court to request the filing fee be waived. To petition the Tax Court, you must send your petition to the United States Tax Court (not the IRS) within the 90-day (or 150-day) period shown on your notice. You are encouraged to electronically file your petition, and it must be filed no later than 11:59 p.m. Eastern Time on the last day to file. Petitions received after this time may be untimely and your case may be dismissed. This 90-day (or 150-day) period is the time period prescribed by law and cannot be extended by the IRS. If you miss the deadline, the Tax Court can’t consider your case and the proposed tax will be assessed, along with any applicable penalties and interest. If the 90th day (or 150th day) is a Saturday, a Sunday, or a legal holiday in the District of Columbia, your petition will still be timely if filed on the next business day which is not a Saturday, Sunday, or legal holiday. 

You may be able to resolve the issue(s) in the notice of deficiency without going to court by responding to the letter, even if you disagree with the information in the letter. If you disagree, send the IRS a letter explaining what information you think is in error. Keep in mind that trying to resolve the issue(s) with the IRS does not extend the time for you to file a petition with the Tax Court.

Provide documents to support why you don’t agree. If the adjustment to your account results in a balance due, pay the amount you owe by the due date on the bill you receive from the IRS. If you can’t pay the full amount due, pay as much as you can to limit penalties and interest, and visit Paying Your Taxes to consider online payment options.

If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.