IRS Notice CP3219A: Notice of Deficiency (90-Day Letter) — What to Do
A CP3219A is a Notice of Deficiency, often called a 90-day letter. It's your legal last chance to challenge the IRS in Tax Court before the extra tax becomes final.
Have a CPA review my CP3219AA CP3219A means the IRS has determined you owe more tax, usually after an unresolved CP2000. It's the formal notice the law requires before the IRS can assess the additional tax.
You can file a petition with the U.S. Tax Court by the deadline printed on the notice. If you don't, the IRS assesses the tax and the normal bill and collection process begins.
Where this notice falls in the IRS process
- Return filed
- CP2000 — proposed changes
- CP3219A — Notice of Deficiency — you are here
- 90-day Tax Court deadline
- Tax assessed and collection notices begin
What the IRS can do now
- Assess the additional tax, penalties, and interest once the deadline passes without a petition.
- Begin collection with a balance-due notice after it assesses the tax.
What the IRS generally can't do yet
- Assess or collect the proposed tax during the 90 days.
- Assess or collect it while a timely filed Tax Court case is pending.
Your options
Agree
Sign the waiver included with the notice. The tax is assessed, and you can pay or set up a payment plan.
Petition Tax Court
File a petition by the date on the notice. Many cases settle with IRS Appeals before trial. Disputes of $50,000 or less per year can use the simpler small case procedure.
Send documentation
You can still send the IRS proof that the change is wrong, but this does not stop the Tax Court clock. File the petition too if the deadline is close.
Missed the deadline?
Options include audit reconsideration after the tax is assessed, or paying and filing a refund claim. Both are harder than acting now.
What not to do
- Wait until the last week. Tax Court petitions must be filed on time, with no extensions.
- Assume a phone call to the IRS protects you. It doesn't stop the 90-day clock.
- Ignore it because you plan to pay later. Once assessed, the balance enters the collection notice sequence.
Got a CP3219A? The Tax Court clock is running.
Tiffany V., CPA can review the IRS's changes, tell you whether they're worth fighting, and coordinate your response before the deadline.
Book my CPA reviewFrequently asked questions
What is a 90-day letter?
It's the common name for a Notice of Deficiency, such as a CP3219A. It gives you 90 days to petition the U.S. Tax Court before the IRS can assess the additional tax.
Can I get more time to file in Tax Court?
No. The deadline printed on the notice is fixed by law. Petitions filed late are generally dismissed.
Do I need a lawyer to go to Tax Court?
Not necessarily. Many taxpayers file on their own, especially in small cases. Practitioners admitted to practice before the Tax Court can also represent you.
What happens if I do nothing?
The IRS assesses the tax after the deadline and sends a bill. From there, the normal collection notices (CP14 through the final levy notice) follow.
Written by Tiffany V., CPA, founder of Cents Savvy LLC. Last reviewed October 2026. This page is general information, not tax or legal advice for your situation. Cents Savvy LLC is a private CPA firm and is not affiliated with the IRS. Always follow the dates printed on your own notice.