CP3219A: your notice of deficiency and the deadline printed on it
A CP3219A is a Statutory Notice of Deficiency. It proposes a change to your tax and shows a last date to petition the U.S. Tax Court, generally 90 days, or 150 days if the notice is addressed outside the United States. The Court cannot hear a late petition.
Start with the date on the notice
Most IRS notices give you room to ask questions. This one is different, because it carries a firm deadline. The IRS page says the response period is 90 days and that the deadline is the date shown on your notice. The statute behind it gives 150 days instead when the notice is addressed to someone outside the United States.
A reply to the IRS does not extend that Tax Court deadline. Writing back to the IRS and filing a petition with the court are two separate things, and only the petition protects your right to go to court before paying.
What this notice is, and is not
The IRS describes the CP3219A as a notice of deficiency that is "not a bill or audit." It states a proposed change to your tax. It usually arrives after earlier correspondence did not settle a disagreement, and it is sent by certified mail.
Because it is not a bill, nothing is being collected yet. The IRS generally cannot assess the deficiency or begin levy to collect it until the notice has been mailed, the petition period has run, and any Tax Court decision is final. That is the reason the date matters so much: it marks the point after which assessment can happen.
Your three paths
Think about which of these fits your situation, and note that the first one is time-limited.
- Petition the U.S. Tax Court. The Court is independent of the IRS. It can review the proposed change if your petition arrives by the last date on the notice.
- Reply to the IRS with documents and a signed statement saying why you disagree. This may lead to a conversation, but it does not stop the clock on the petition deadline.
- Agree and sign Form 5564, the waiver. This lets the IRS assess the amount without waiting for the period to run.
If you decide to go to Tax Court
The Tax Court publishes guidance for people who file without a lawyer. As described there, deficiency petitions are due by the 90th day after the notice was mailed (the 150th if addressed outside the U.S.), the Court cannot extend that deadline, and an electronic filing must be received by 11:59 pm Eastern on the last date. The statute also says a Saturday, Sunday or D.C. legal holiday does not count as the last day. Even so, use the date printed on your notice and do not plan to the last minute.
You can file through the Court's online system or on paper, and you attach a copy of the notice with your Social Security number redacted. The Court's pages name the petition form, a request for place of trial, and a statement of taxpayer identification number, and they explain the filing fee and a waiver if you cannot pay. Check the Court's site for the current forms and fee. You may represent yourself or hire someone admitted to the Tax Court bar.
Smaller disputes
For some cases the Court offers a small tax case procedure. In a deficiency case, the page sets the limit at $50,000 or less for each tax year, counting penalties. It is less formal, but the decision cannot be appealed, and the Court must agree to it. Whether your case qualifies is something to confirm on the Court's site.
What happens if the date passes
If you neither reply nor petition, the IRS assesses the tax and sends a bill. Interest accrues and penalties may apply. The IRS page also notes that the Tax Court cannot consider a late petition.
A notice like this one is a good moment to line up your documents quickly. IRS Audit Defense Pro is software that helps you organize your facts and draft a response letter you review and send yourself, but it does not file a Tax Court petition for you or change the date on your notice.
Ready to respond?
Upload your IRS notice, answer a few questions, review the analysis and response strategy, fill in your details, and get a response letter you can copy or download as a PDF or DOCX file.
Start your response letterFrequently asked questions
Is 90 days counted from when I received the notice?
The statute counts from when the notice was mailed, and the notice shows the last date to file. Use that printed date rather than counting from the day it reached you.
Does writing to the IRS stop the deadline?
No. The IRS page states that a reply does not extend the Tax Court petition deadline. Treat any letter to the IRS and a petition to the Court as two separate steps.
What is Form 5564 for?
It is the waiver you return if you agree with the proposed change. Signing it lets the IRS assess the amount. Read the notice carefully before signing.
Can I get more time to file with the Tax Court?
The Court's guidance states that it cannot extend the petition deadline. If you are outside the United States when the notice is addressed to you, the longer period applies, so check how your notice was addressed.
Do I need a lawyer to file?
The Court says taxpayers may represent themselves or hire a practitioner admitted to its bar. Consider speaking with a tax professional about your specific case, since this page is general information.