IRS Notice CP3219A: Notice of Deficiency (90-Day Letter)
The statutory notice. You have exactly 90 days to petition the U.S. Tax Court. Miss it and the proposed tax assesses automatically. The deadline cannot be extended.
- Respond within
- 90 days
- How urgent
- Emergency. Act this week
- Appeal rights
- Yes, with a deadline
How long you have
This notice gives you 90 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a CP3219A
Ninety days means ninety days. We evaluate Tax Court versus audit reconsideration versus payment strategy, and we file before the clock runs.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Income matching, audits and deficiencies
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