CP3219A: Statutory Notice of Deficiency

What it is

A formal legal notice that the IRS intends to assess additional tax. This is NOT a bill yet — it opens a strict 90-day window (150 days if addressed outside the U.S.) during which you may petition the U.S. Tax Court to challenge the proposed tax before it is assessed. Once the 90-day window closes and you have not filed a Tax Court petition, the IRS will assess and bill the tax.

Why you got it

Usually follows a CP2000 that received no response or an unresolved audit. The IRS is required by law to issue this notice before assessing tax a taxpayer disputes.

The deadline structure

The notice prints the last day to file a Tax Court petition — file by the date listed on YOUR notice. The window is set by statute at 90 days from the notice date (150 days if the notice is addressed to a person outside the U.S.) under IRC §6213(a). There is no extension of this deadline.

This is a hard statutory deadline (IRC §6213(a)). The Tax Court can't consider your case if you file the petition late — working with the IRS or sending information does not extend it. Count from the notice date, not the date you received it.

The options printed on it

1. Agree — sign and return the enclosed Form 5564 (Notice of Deficiency – Waiver); the IRS will assess and bill
2. Disagree — send the IRS additional information or corrected documents (this does NOT extend the Tax Court deadline)
3. Contact the business or person who reported the incorrect information and ask them to correct it
4. Petition U.S. Tax Court by the date on the notice — the Tax Court can't consider your case if the petition is late

How to respond

• File a petition with the U.S. Tax Court (ustaxcourt.gov) — must be received or postmarked by the 90-day deadline
• If you agree with the proposed deficiency, sign and return the enclosed Form 5564 (Notice of Deficiency – Waiver)
• Pay the proposed amount to stop further interest accrual — paying does NOT waive your right to petition Tax Court if you pay within the 90-day window
• Contact the IRS number on the notice to attempt resolution before the deadline (does not extend the 90-day window)

What ignoring it leads to

After 90 days the IRS will assess the deficiency, issue a bill, and begin collection. You lose the right to petition Tax Court before paying. You may pay and then file a refund claim, but that process is slower and less favorable.

Mistakes people make with a CP3219A

• Counting 90 days from the date you received the notice rather than the date printed on it
• Thinking that calling the IRS or sending documents extends the deadline — it does not
• Paying the full amount and assuming that closes the case — you can still petition Tax Court within the 90-day window even after paying
• Filing an amended return instead of petitioning — an amended return during the deficiency period does not stop the 90-day clock
• Missing that the Low Income Taxpayer Clinic (LITC) program provides free Tax Court representation if income qualifies

Official sources

• Understanding your CP3219A notice
• IRS Publication 5, Your Appeal Rights and How to Prepare a Protest if You Disagree
• U.S. Tax Court — how to file a petition
• 26 U.S.C. §6213 — restrictions applicable to deficiencies; petition to Tax Court (90/150-day window; §6213(b)(4) payment does not remove Tax Court jurisdiction)

Our summary paraphrases these sources. Last verified: BUILD-DATE 2026-06-24 — re-verify before launch + cross-ref 2026-07-11 (Claude Fable 5; live-fetched irs.gov CP3219A page, Pub 5 PDF, ustaxcourt.gov/petitioners.html, law.cornell.edu §6213) — typicalDays 90→null (petition-by date printed on the notice controls; 90/150-day statutory window kept, cited to §6213), Form 4089 removed (page lists Form 5564 only), printed options aligned to live page, §6213 source + scamCheck added; human re-verify before launch. Your printed notice always controls.

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