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IRS Notice CP3219A: Notice of deficiency (90-day letter)

Quick answerA Statutory Notice of Deficiency from the IRS underreporter unit. It proposes a tax increase and gives you the legal right to challenge it in U.S. Tax Court.
Letter / noticeCP3219A
MeaningNotice of deficiency (90-day letter)
Action needed?Yes — see steps

What happens next

You have 90 days (150 if addressed outside the U.S.) to petition the Tax Court. The deadline can't be extended.
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What you should do

  1. Note the last date to petition — it's printed on the notice
  2. Agree and sign, or file a Tax Court petition
  3. Consider a tax professional or Low Income Taxpayer Clinic
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 Notice CP3219A mean?

A Statutory Notice of Deficiency from the IRS underreporter unit. It proposes a tax increase and gives you the legal right to challenge it in U.S. Tax Court.

What should I do?

Note the last date to petition — it's printed on the notice Agree and sign, or file a Tax Court petition Consider a tax professional or Low Income Taxpayer Clinic

How long does it take?

You have 90 days (150 if addressed outside the U.S.) to petition the Tax Court. The deadline can't be extended.

Sources

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.