Overview

CP3219 is the IRS code for a statutory Notice of Deficiency — commonly called a “90‑day letter.” The notice summarizes proposed adjustments to your return, explains the reasons, and gives you a strict deadline to dispute the IRS’s position in Tax Court. If you do nothing, the IRS can assess the tax and begin collection.

Why this matters

  • Filing a timely petition with the U.S. Tax Court preserves your right to contest the proposed deficiency without first paying the assessed amount. (90 days from the date on the notice; 150 days if the notice was mailed outside the United States.)
  • Missing the deadline usually lets the IRS assess the tax and limits your options to a refund suit after payment.

How CP3219 is issued

The IRS typically issues CP3219 after an exam or information‑matching review finds a discrepancy (e.g., unreported 1099 income, disallowed deductions). The notice will show the proposed tax increase, associated penalties and interest estimates, and clear instructions about the response period.

Practical steps when you receive CP3219

  1. Read the notice immediately — note the date and deadline.
  2. Don’t ignore it. Missing the deadline usually means the IRS can assess the tax.
  3. Gather records that support your return (W‑2s, 1099s, bank statements, receipts, documentation of corrections).
  4. Decide how to proceed:
  • File a petition in U.S. Tax Court within the deadline to challenge the deficiency without paying (preserves pre‑payment challenge). See Tax Court filing rules.
  • Or, pay the proposed amount and later file a refund suit in federal district court or the U.S. Court of Federal Claims.
  1. Consider contacting the IRS examiner immediately to discuss substantiation or to ask whether Appeals will consider an early conference — but don’t rely on informal contacts to extend statutory deadlines.
  2. If you plan to litigate, retain a tax attorney, CPA, or enrolled agent experienced with the Tax Court process.

What to include in your response

  • For a Tax Court challenge: file a timely petition following U.S. Tax Court rules (see the Tax Court’s website for forms and filing instructions).
  • For a non‑court response to the IRS: send organized supporting documents and a clear explanation of why the proposed change is incorrect; keep copies and obtain proof of mailing.

Common misconceptions

  • “I can just mail proof and ignore the deadline.” No — sending documentation to the IRS does not replace filing a Tax Court petition if you want to preserve that right.
  • “Responding means I admit I owe the amount.” Responding or asking for clarification does not waive your rights; filing a petition is the formal way to dispute the notice.

Deadlines, assessments, and appeals

The CP3219 is tied to IRC §§6212–6213. If you file no petition within the statutory period, the IRS may assess the tax. Once assessed, your options change: you can pay the assessment and sue for a refund, or later seek Collection Due Process rights for collection actions.

Professional tips from practice

  • I’ve seen taxpayers preserve large deductions by filing timely Tax Court petitions and using clear timelines and contemporaneous records to rebut information returns. A quick initial review with a tax professional helps determine whether to litigate or settle.
  • Use trackable mail or electronic filing for petitions and keep proof of delivery. The 90‑day clock is strict; administrative delays rarely excuse a late petition.

When to get professional help

Contact a tax attorney, CPA, or enrolled agent if you:

  • Don’t understand the proposed changes;
  • Face substantial proposed tax, penalties, or interest; or
  • Want to evaluate filing in Tax Court versus negotiating with the IRS.

Related resources

Authoritative sources

  • Internal Revenue Code §§6212–6213 and U.S. Tax Court procedures (see IRS.gov and ustaxcourt.gov for official rules).
  • IRS guidance on notices and taxpayer rights (IRS.gov).

Disclaimer

This article is for educational purposes and does not constitute legal or tax advice. For personalized advice, consult a licensed tax professional or tax attorney.