Notice code CP3219A
You got a CP3219A. The 90-day clock has started.
You are holding a CP3219A, and the IRS plans to raise your tax.
You have 90 days from the date on the notice to petition the Tax Court, with no extensions.
If you need help checking the proposed amount or responding before the deadline, send us the notice details or call.
Briefing for CP3219A
IRS pageA notice of deficiency, the IRS's last step before it assesses more tax.
Example90 days from a letter dated October 6, 2026 is January 4, 2027.
- Agree, sign Form 5564, and pay or set up a plan.
- Disagree and send papers with a signed statement and Form 5564.
- File a petition with the U.S. Tax Court before the 90 days end.
Which numbers matter?
90 days
Your last day to petition the Tax Court is 90 days after the date printed on the notice.
Count 90 days from the notice date and mark that day on your calendar today.
150 days
If the notice is addressed to you outside the country, you get 150 days instead.
Check the address on the notice before you count your days.
$50,000
A dispute of $50,000 or less per tax year can use the court's simpler small case rules.
Add up the tax and penalties for each year to see which rules fit you.
Your 90-day Tax Court window is running
Your CP3219A gives you 90 days from the date on the notice to petition the Tax Court.
Once it passes, the IRS assesses the tax, but a licensed tax professional can check the amount and answer first.
Send the notice through the form, or call now and go over Form 5564 before you sign it.
Call 855-964-5291What happens when you call
- You call during business hours and say you have a CP3219A.
- A licensed tax professional asks for the date, the amount and the tax years on the letter.
- You hear your options for this notice and decide what to do. Nothing is filed without your yes.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.
Would you rather send your CP3219A details?
The CP3219A lists the income the IRS says is missing from your return and the tax it wants to add.
Sending it lets someone compare those figures to your W-2s and 1099s.
What is the IRS saying?
The IRS plans to raise your tax based on income or payment information it received. It comes with Form 5564, a waiver you sign if you agree.
Why did you get it?
The most common cause is an earlier CP2000 that got no answer, or an answer that did not settle it. Take Desmond. He never replied to a CP2000 about a 1099 for 2023.
Is it real?
The notice is sent by certified or registered mail and includes Form 5564. The IRS manual says a deficiency notice must go that way.
Still unsure? Search the code on the IRS notice search, or use the real or fake checklist.
When is your deadline?
90 days from the date on the notice, or 150 days if it is addressed to someone outside the country. The Tax Court cannot take a late petition.
What if you agree?
Sign and return Form 5564 and pay, or set up a plan. If you have other income or credits to add, send Form 1040-X with "CP3219A" written at the top.
What if you don't agree?
Send papers and a signed statement with Form 5564, or file a petition with the U.S. Tax Court before the 90 days end. Cases of $50,000 or less per year can use the court's small case rules.
What happens if you ignore it?
After 90 days the IRS assesses the tax and sends a bill. Interest keeps growing until it is paid.
What should you read next?
Questions people ask
Can I get an extension on a CP3219A?
No. The IRS says it cannot extend the time to respond or to file a Tax Court petition.
What is a 90-day letter?
It is a notice of deficiency. It gives you 90 days to go to Tax Court before the IRS assesses the tax.
Do I need a lawyer to petition the Tax Court?
Not always. Disputes of $50,000 or less a year can use simpler procedures. Our tax attorney page explains when one helps.
Will the IRS still talk to me during the 90 days?
Yes. The IRS says it works with you during the 90 days, but that does not extend the Tax Court deadline.
Sources
- Understanding your CP3219A notice. Published by irs.gov.
- Understanding your CP3219N notice. Published by irs.gov.
Last checked October 2026
What to do now
- Find the date on your CP3219A and count 90 days forward.
- Compare the proposed changes to your W-2s, 1098s and 1099s for that year.
- If you agree, sign Form 5564 and pay or set up a payment plan.
- If you disagree, send proof with Form 5564 or petition the Tax Court in time.
Send the notice through the form, or call now and go over Form 5564 before you sign it.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.