IRS CP3219N Notice: 90-day letter

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Understanding Your CP3219N Notice.
The CP3219N is a Notice of Deficiency (90-day letter). Once you receive your notice, you have 90 days (150 days if the notice is addressed to a person who is outside the country) from the date of the notice to file a petition with the Tax Court, if you want to challenge the tax proposed.

This is also known as a “Statutory Notice of Deficiency” or a “90-Day Letter,” and it notifies the taxpayer that the IRS intends to make changes to his or her tax return(s). This notice is usually sent out upon the completion of an IRS audit, but it may also be used to notify you of proposed changes to your tax returns or an assessment if you have not filed a tax return and the IRS believes additional taxes are owed.

The IRS Notice of Deficiency will list the changes the IRS intends to make to your tax returns and include a calculation of any new taxes, penalties, and interest that are due. The IRS Notice of Deficiency is often called a “90-Day Letter” as the taxpayer has 90 days from the receipt of the notice to file a complaint to the appropriate U.S. Tax Court before the changes become permanent.

What you need to do:
If you do not agree then you must challenge the deficiency determination and file a petition with the U.S. Tax Court. Contact a qualified tax law professional to do so.

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Please complete and return to our office. After submission, you can then schedule a preliminary teleconference consultation to discuss further. Completed questionnaires are required for all appointments.