Statutory notice of deficiency (90-day letter)

CP3219A · CP3219N · Letter 3219 · Letter 531

What it is

The IRS has determined a deficiency and this notice is the legal step that lets it assess the tax unless the taxpayer petitions the Tax Court. A CP3219N is the version issued when no return was filed. The notice fixes the last day to petition; writing to the IRS does not stop that clock.

The clock it starts

90 days from the date on the notice (150 days if addressed to a person outside the United States) to file a Tax Court petition. The period cannot be extended by the IRS.

What a response has to establish

A decision before the petition date: petition the Tax Court to keep the dispute pre-payment, sign the waiver if the deficiency is right, or both negotiate with the IRS and protect the petition date. The analysis of each adjustment is the same as for the CP2000 that usually preceded it.

Authority

• IRC §6212
• IRC §6213
• Treas. Reg. §301.6212-1
• Treas. Reg. §301.6213-1

For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.