IRS notice decoder
IRS Notice CP3219A: the 90-day letter
A CP3219A is the Statutory Notice of Deficiency, also called the 90-day letter. It is the IRS's formal notice that it is increasing your tax based on information it received, and it is the last step before the tax is assessed. From the date on the notice you have 90 days, or 150 days if you live outside the United States, to petition the U.S. Tax Court. That is the only way to contest the amount without paying it first, and the IRS cannot extend the window.
General information, not tax or legal advice. Deadlines and dollar figures below reflect what the IRS publishes and can change; the controlling dates are the ones printed on your own notice. ClearChoiceRadar is not affiliated with the IRS or any government agency.
How a mismatch becomes a bill
- Return filedYou file
- CP2501First mismatch letter
- CP2000Proposed change
- CP3219A90-day Tax Court window you are here
- AssessedBecomes a bill
What this notice is
A CP3219A is the formal, legal version of the change the IRS has been proposing, usually after an unanswered or unresolved CP2000. It sets out the proposed increase in tax and the reason for it, and it grants you the right to challenge the amount in the U.S. Tax Court.
It is the last step before assessment. If nothing is filed, the IRS assesses the proposed tax and sends a bill, and the balance then enters the normal collection sequence with penalties and interest.
The one deadline that cannot move
90 days to petition the Tax Court
From the date on the notice you have 90 days to file a petition with the U.S. Tax Court, or 150 days if the notice is addressed to you outside the United States. The IRS states it will keep working with you during that period, but that will not extend the time to file. This statutory window cannot be extended by the IRS. If the 90th day falls on a weekend or a legal holiday in the District of Columbia, a petition filed the next business day is still on time.
Agree, disagree, or petition
You agree
Sign and return Form 5564, the Notice of Deficiency waiver, and the IRS will assess the tax and bill you. You can then pay or arrange a payment plan.
You disagree
Send Form 5564 with a signed statement and documentation explaining why the figures are wrong. The IRS may reconsider, but this does not stop the Tax Court clock.
You want to contest it in court
File a petition with the U.S. Tax Court by the deadline on the notice. The Tax Court lets you contest the tax before paying it, which is why this notice is often called your ticket to Tax Court.
If the window closes
What happens after 90 days
If you do not petition and do not resolve the case, the IRS assesses the proposed tax and sends a bill. Interest accrues and penalties may apply. You can still pay and then file a claim for refund, or in some cases request audit reconsideration if you have new information, but you lose the ability to contest the tax before paying it.
CP3219A questions
What is the 90-day letter?
The 90-day letter is the CP3219A, a Statutory Notice of Deficiency. It is the IRS's formal notice proposing to increase your tax, and it gives you 90 days from the notice date, or 150 days if you live outside the United States, to petition the U.S. Tax Court.
Do I have to pay before going to Tax Court?
No. The U.S. Tax Court lets you contest the proposed tax before paying it, which is the main reason to petition within the 90 day window. If you miss the window, contesting the tax generally requires paying it first and then filing a claim for refund.
What happens if I miss the 90-day deadline?
The IRS assesses the proposed tax and sends a bill, and interest and penalties apply. You can pay and file a claim for refund, or in some cases request audit reconsideration with new information, but you lose the right to contest the tax in Tax Court before paying it.
Is the deadline really 90 days?
Yes, from the date on the notice, and it is 150 days if the notice is addressed to you outside the United States. The IRS states this period cannot be extended, even while it continues to work with you on the case.
Sources: IRS: Understanding your CP3219A notice, IRS Taxpayer Advocate Service: 90-Day Notice of Deficiency. The deadline that governs your case is the one printed on your notice.
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