CP3219N: Notice of Deficiency for a return you didn’t file

A CP3219N is a Notice of Deficiency, often called a 90-day letter. The IRS calculated your tax from income reports because it didn’t receive your return, and you have 90 days from the notice date (150 days if you’re outside the U.S.) to challenge it in U.S. Tax Court.

Where it falls

Notice of Deficiency: the last step before assessment

Deadline

90 days from the notice date to petition the U.S. Tax Court (150 if you live outside the U.S.).

Is it real?

Check it in your IRS Online Account, or see how to spot a fake.

Reviewed by [REVIEWER NAME], Enrolled Agent · Last reviewed [DATE]

What the IRS is telling you

The IRS didn’t receive your return for the year shown, so it calculated your tax, penalty and interest from wage and income information reported by employers, banks and others. This is a legal notice. It gives you the right to dispute the amount in the U.S. Tax Court before the IRS assesses it.

What to do

Note the date on the notice. Your 90-day window (150 days if you’re outside the U.S.) runs from that date.
If you agree, sign and return the response form, then pay in full or ask about a payment plan.
If you disagree, file your own return by the date on the notice. To challenge the amount in court, file a petition with the U.S. Tax Court within the 90 days.
If you think you didn’t have to file, call the number on the notice.

What happens if you don’t respond

Once the deadline passes, the IRS can assess the tax it proposed. From there, collection begins: balance-due notices, then possibly a federal tax lien and levies on wages or bank accounts.

How ScrubJay can help

This notice has a hard deadline, so talk to a person rather than starting with the estimate. An Enrolled Agent can review the IRS’s figures, and we can file your real return for the year. A Tax Court petition is a legal filing; if you want to go to court, we’ll tell you when you need an attorney. See urgent help.

Common questions

Does filing my return extend the 90-day deadline?

No. The IRS says filing a return doesn’t extend the time to petition the Tax Court. If you want to dispute the proposed amount in court, the petition deadline still applies.

What happens if I do nothing?

After the deadline passes, the IRS can assess its proposed amount. Collection notices follow, and the balance can lead to liens and levies.

Can I still file my own return?

Yes. The IRS asks you to file your return by the date on the notice if you disagree, and it will assess the amounts shown on your return.