IRS notice CP3219A

Notice of deficiency (90-day letter)

The IRS proposes to adjust your tax based on information from others like your employer or bank. You have 90 days to respond or petition the U.S. Tax Court.

What the IRS asks

Act before the date printed on your notice. If you disagree, the Tax Court petition deadline matters most.

What to check on your letter

• The notice code in the top right corner
• The amount shown and whether it is a bill or a proposed change
• The date printed on the letter to respond or pay by

Want a pro to look at it? See tax professionals

OweRight is not affiliated with the IRS. This page explains the notice in general. It is not tax, legal or financial advice. Last checked October 5, 2026.