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CP3219NUrgentIndividual Filer

Statutory Notice of Deficiency (90-Day Letter)

Because a return wasn't filed, the IRS is proposing the tax you owe and explaining your right to petition the U.S. Tax Court.

Read the official IRS page

What a urgent notice signals

Urgent notices involve statutory deadlines and rights. This is the point at which liens, levies or formal deficiency determinations come into play. Missing the date printed on one of these can forfeit an appeal right that cannot be recovered later.

What to do next

  1. Read the notice in full and find the response date printed on it. That date, not anything on this page, governs your case.
  2. Check the figures against your own records. Notices are sometimes issued on incomplete or mismatched information.
  3. Do not ignore it. Almost every escalation in the IRS collection sequence begins with an earlier notice that went unanswered.
  4. If the amount is disputed, you cannot pay it, or you are unsure what is being asked, speak with a licensed professional before the date on the notice passes.

Where Allies Tax Services comes in

Our team is made up of government-licensed CPAs and tax attorneys who deal with the IRS every day. With a signed authorization (Form 2848), we can speak with the IRS on your behalf, confirm exactly where your account stands, and handle the response so nothing is missed.

Start with a free consultation: we review your notice, explain what it means for your specific situation, and lay out the options actually available to you, before you commit to anything.

Related Notices

Others commonly sent to individual filers.

Letter 1058 / LT11

Final Notice of Intent to Levy

This notice informs you the IRS intends to begin levy action if the issue is not resolved. It also explains your right to request a Collection Due Process hearing before the levy proceeds.

CP90

Intent to Levy

This notice advises that the IRS plans to levy certain assets if the balance remains unpaid. It also outlines your appeal rights.

LT3219

Statutory Notice of Deficiency

Often called a “90-day letter,” this notice proposes additional taxes and provides information about your right to petition the U.S. Tax Court before the IRS assesses the additional tax.

CP523

Intent to Terminate Installment Agreement

You have defaulted on an installment agreement; the IRS intends to terminate it and may levy if the default is not resolved.

CP91

Final Notice: Levy on Social Security

The IRS intends to levy up to 15% of your Social Security benefits to collect an unpaid balance unless it is resolved.

CP2566

Substitute Return: Proposed Assessment

Because a return was not filed, the IRS prepared one for you and is proposing the tax you owe. You can respond before it is assessed.

This page is a plain-language summary of what notice CP3219N generally covers. It is not tax advice and it does not describe your specific case. The amounts, deadlines and instructions that apply to you are printed on the notice you received. The authoritative description is on IRS.gov.

This Notice Has A Deadline

Rights attached to this notice can expire on the date printed on it. Talk to a licensed professional before that date passes. The consultation is free.

Get Started

Prefer to talk right now? Call (833) 261-6904.

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