Published: May 24, 2022 | Last Updated: July 6, 2022
Letter 3219 C
Statutory Notice of Deficiency
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Letter 3219-C, Notice of Deficiency (also referred to as 90-Day Letter), is a taxpayer’s legal notice that the IRS is proposing a deficiency. These letters provide taxpayers with information about their right to challenge proposed IRS adjustments in the United States Tax Court by filing a petition within 90 days of the date of their notice (150 days if you reside outside the United States).
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You should review the complete audit report enclosed with your letter. You should determine if you agree with the proposed changes or wish to file a petition with the Tax Court to dispute the adjustments made by the IRS.
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 guidance 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 with the Tax Court. 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. This is the period prescribed by law and cannot be extended by the IRS. If you miss the deadline, you won’t be able to have a judge review your case without first paying the amount due. 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.
Respond 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. Provide the information requested in the letter.
If the adjustment to your account results in a balance due, pay the amount you owe by the due date on the notice.
If you can’t pay the full amount due, pay as much as you can and visit http://www.irs.gov/payments 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.
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.