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IRS CP3219A:here's whatit means.
Notice of deficiency. The IRS has determined you owe additional tax. This letter preserves your right to challenge it in Tax Court.
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What is IRS CP3219A?
Notice of deficiency. The IRS has determined you owe additional tax. This letter preserves your right to challenge it in Tax Court. You generally have 90 days to petition the U.S. Tax Court.
Updated November 2026. Serving all of California online.
Deadline
You generally have 90 days to petition the U.S. Tax Court.
If you ignore it
After the deadline passes, the IRS can assess the tax and begin collection.
Similar letters: 90-day letter.
What to do now.
- 1Find the last day to petition the Tax Court. It's printed on the notice and can't be extended.
- 2Decide whether to petition the Tax Court or resolve the case with IRS Appeals.
- 3Gather the documents that support your position.
General information, not legal advice. The exact deadline is printed on your notice.
Common questions.
Is IRS CP3219A real or a scam?
Real IRS notices arrive by U.S. mail, not by text, social media, or a surprise phone call demanding payment. To verify, compare it with your IRS online account or call the number listed on IRS.gov, not a number from a suspicious message. We can check it for you.
Can MM.TAX respond to IRS CP3219A for me?
Yes. Our practice is led by an IRS Enrolled Agent. We file a power of attorney (Form 2848), pull your transcripts, and respond to the IRS for you, online anywhere in California.
What if I can't pay what the IRS says I owe?
You have options: an installment agreement, an Offer in Compromise if you qualify, penalty abatement, or currently-not-collectible status during hardship. The right choice depends on your income, assets, and the amount owed.
IRS notices
Look up another letter.
- CP14Balance due
- CP501Reminder: unpaid balance
- CP504Notice of intent to levy
- LT11Final notice of intent to levy
- CP2000Proposed changes to your return
- Letter 3172Federal tax lien filed
- Letter 566Audit or examination
- CP2501Income doesn't match your return
- CP59No record of your tax return
- CP11Changes to your return, balance due
- CP161Business balance due
- LT16Contact us about overdue taxes
- Letter 1153Trust fund recovery penalty proposed
- Form 668-ABank or wage levy
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