critical urgencytypical response window: 90 days
IRS Notice Letter 3219 / CP3219A: Notice of Deficiency (90-Day Letter)
What it means
The IRS is assessing additional tax. You have 90 days to petition Tax Court — after that, it's final.
What to do
Calendar the 90-day deadline. Tax Court petition or pay.
Verify it's real. The IRS contacts you by mail first — never by phone, email, or text demanding payment. The notice includes a number in the top-right corner and instructions on irs.gov. When in doubt, log into your IRS online account rather than calling a number on the letter.
FAQ
What is IRS notice Letter 3219 / CP3219A?
The IRS is assessing additional tax. You have 90 days to petition Tax Court — after that, it's final.
How long do I have to respond to Letter 3219 / CP3219A?
You typically have 90 days from the notice date. The deadline is printed on the notice itself — use that, not this estimate.
Should I get professional help for Letter 3219 / CP3219A?
Yes — notices at this stage of the collection process are where an EA, CPA, or tax attorney can prevent enforcement and negotiate terms. Most offer a free consultation.