IRS Letter 3219: Notice of deficiency (90-day letter)
Quick answerA Statutory Notice of Deficiency: the IRS's formal determination that you owe more tax, and your ticket to U.S. Tax Court.
Letter / notice3219
MeaningNotice of deficiency (90-day letter)
Action needed?Yes — see steps
What happens next
You have 90 days (150 if outside the U.S.) to petition the Tax Court before the tax is assessed.
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What you should do
- Note the last day to petition
- Agree and sign, or petition the Tax Court
Scam check: the IRS first contacts you by mail. Use only the phone numbers printed on your letter or on IRS.gov — never ones from a text, email or unofficial site.
Frequently asked questions
What does IRS Letter 3219 mean?
A Statutory Notice of Deficiency: the IRS's formal determination that you owe more tax, and your ticket to U.S. Tax Court.
What should I do?
Note the last day to petition Agree and sign, or petition the Tax Court
How long does it take?
You have 90 days (150 if outside the U.S.) to petition the Tax Court before the tax is assessed.
Sources
- IRS: Understanding your IRS notice or letter
- IRS: Get Transcript
- Taxpayer Advocate Service (independent help inside the IRS)
Written by the editorial team and checked against the official sources above. See our editorial policy.
By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.