Home / Notices and letters

IRS Notice CP3219A: Notice of Deficiency and Tax Court

By the Tax Relief Answers editors · Sources checked November 3, 2026 · How we check

The short answer

CP3219A is a statutory notice of deficiency, the legal notice described in 26 U.S.C. 6212, sent when income reported to the IRS by employers, banks and others does not match your return. You have 90 days after it is mailed (150 days if addressed outside the United States) to file a petition with the U.S. Tax Court, and the IRS cannot assess the tax during that time (26 U.S.C. 6213(a)). The IRS says the notice "isn't a bill or audit," that it cannot extend the time to petition, and that you should file by the date listed on the notice. Sources: IRS, Understanding your CP3219A notice (reviewed by the IRS October 2, 2026) and 26 U.S.C. 6213, checked November 3, 2026.

What CP3219A is

The amount on Form 5564 may not match your earlier notice, the IRS says, because not every item can be challenged in Tax Court.

Where it sits

CP3219A comes from the same income-matching review as a CP2000, the proposed change notice; the IRS page points to Publication 5181, which covers CP2000 reviews by mail. Publication 3498 describes the same step after an audit: if you do not respond to a 30-day letter such as Letter 950, the IRS sends a 90-day letter, also called a notice of deficiency. After the tax is assessed, collection notices start with CP14.

Steps

1. Read the notice and find the last date to petition the Tax Court.
2. If you agree, sign and return Form 5564 as the notice instructs, then pay or set up an IRS payment plan.
3. If you have more information, reply as soon as possible with a signed statement and documents, by upload, fax or mail as listed on the notice. The IRS says it can generally accept information by phone too.
4. If a form someone sent the IRS is wrong, ask the issuer for a corrected form or a statement and tell the IRS you are waiting.
5. If you want a judge to decide, file a petition with the U.S. Tax Court by the date on the notice. The IRS points to the Tax Court's guidance for taxpayers.
6. If you have other income, credits or expenses to report, the IRS says to file Form 1040-X marked "CP3219A" along with Form 5564.
7. If someone else used your identity, include Form 14039, Identity Theft Affidavit, with your reply.

Common mistakes

• Treating the reply to the IRS as a Tax Court filing. Writing to the IRS does not stop the 90-day clock.
• Assuming the IRS will grant more time. Its page says no extension is available.
• Treating CP3219A as a CP2000. A CP2000 is a proposal; CP3219A is the legal notice that opens your Tax Court window.
• Paying a company before checking the free route. The reply options and the Tax Court petition form are available to you directly.

Low Income Taxpayer Clinics can represent people before the IRS and in Tax Court for free or a small fee, and the Taxpayer Advocate Service is free. To let someone talk to the IRS for you, the IRS points to Form 2848. Not sure the notice is real? See how to check an IRS letter.

FAQ