IRS letter help
Got an IRS CP3219A Notice? What It Means and What to Do
A CP3219A is a statutory notice of deficiency, often called the 90-day letter. It proposes a change to your tax and starts a deadline the IRS cannot extend.
Reviewed by LaToya Clark-Thompson, FounderLast updated
What this letter is
The CP3219A tells you the IRS proposes to change your income tax, explains how the change was calculated, and sets out your options. The IRS is clear that it is not a bill and not an audit. It is the formal legal notice the IRS must send before it can assess additional tax you have not agreed to.
It usually arrives after an earlier proposal, such as a CP2000, went unanswered or was not resolved. A similar notice, the CP3219N, is used when no return was filed for the year.
Why you got it
The IRS found a difference between your return and the information others reported about you, such as employers, banks, brokers or payment platforms. The notice lists the items. Common ones are a 1099 that never made it onto the return, a retirement distribution reported as taxable, or sales of stock or crypto reported without the purchase cost.
What to do now
- Find the date on the notice. The last day to file a petition with the U.S. Tax Court is printed on it, and it does not move
- Read each proposed change and compare it with your own records
- If you agree, sign and return the enclosed Form 5564, and look at payment plan options if you cannot pay
- If you disagree, reply promptly with documents: a signed statement, a corrected 1099 from the payer, or the records that show the cost of what you sold. The IRS says it will work with you during the 90-day period
- Treat the Tax Court date separately. Working with the IRS during the 90 days does not extend the petition deadline
- If you live outside the United States, the notice generally gives 150 days instead
What happens if you ignore it
If the IRS does not hear from you and you do not file a petition, it assesses the proposed changes and sends a bill. From there the account moves into the ordinary collection letters, starting with the balance due notices such as CP14, with interest on the unpaid balance and possible penalties.
Missing the petition date also closes the route to Tax Court before you pay. The IRS states that the court cannot consider a petition filed late.
How we help
We go through the proposed changes line by line against your documents and your IRS transcripts, prepare a corrected or amended return where the numbers support one, and assemble the supporting records for your reply.
A notice of deficiency is a legal step, so when the matter needs someone to act for you with the IRS, or a decision about Tax Court, it goes to the independent licensed CPA we work with, with our office coordinating the documents and filings. Given the deadline, send it to us the day it arrives. See IRS audit defense and tax resolution.
What to send us
- Every page of the CP3219A, including the explanation pages and Form 5564, through the secure client portal
- Any earlier IRS letter about the same year, such as a CP2000
- The return the notice refers to
- The documents behind each disputed item: corrected forms, brokerage statements showing cost, records of expenses
Frequently asked questions
Can the IRS extend the 90-day deadline on a notice of deficiency?
No. The IRS says it cannot extend the time to respond to a CP3219A or the time to file a petition with the U.S. Tax Court. The last day to petition is printed on the notice. Sending documents to the IRS during that period is worthwhile, but it does not pause the Tax Court date.
Is a notice of deficiency the same as an audit?
No. A CP3219A usually comes from an automated comparison of your return with forms reported by third parties, not from an examiner reviewing your books. It proposes specific changes and gives you the right to dispute them. A full audit starts with a different letter, such as Letter 566.
What happens if I agree with only part of the CP3219A?
You can send documents for the items you dispute and accept the rest. Explain clearly which items you agree with and which you do not, and include the support for each disputed item. Keep the Tax Court date in view while the IRS reviews your reply, because your reply does not extend it.
Do I need a lawyer to file a Tax Court petition?
Tax Court allows people to file on their own, and many small cases are handled that way. Whether to petition, and how, is a judgment that depends on the amounts and the evidence, so it is worth professional advice before the deadline. In our office that goes to the independent licensed CPA we work with.
Not the question you had? The full tax FAQ covers more ground, and our client reviews say what the work is actually like.
Related pages
CP2000 notice
Third-party records do not match your return. A proposal you can agree with, or dispute with documents.
Learn moreLetter 525 (proposed audit changes)
The mail audit ended with proposed changes. Agree, disagree with support, or ask for Appeals by the date on it.
Learn moreHow to respond to an IRS letter
Check it, decide whether you agree, gather support, reply by the date, and keep proof.
Learn moreIRS payment plan options
The Simple Payment Plan, other installment agreements, short-term plans, hardship status and offers.
Learn morePart of IRS & SC Letter Help. Not sure which service fits? Answer a few questions.
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