en An official website of the United States Government (NON-Prod - Development Environment)
Popular search terms:

Letter 3219 C, Statutory Notice of Deficiency

View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.

Show on Roadmap

Letter Overview

Letter 3219, Notice of Deficiency (also referred to as 90-Day Letter), is a taxpayer’s legal notice that the IRS is proposing a deficiency. These letters provide taxpayers with information about their right to challenge proposed IRS adjustments in the United States Tax Court by filing a petition within 90 days of the date of their notice (150 days if you reside outside the United States).

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this letter mean to me?

If the IRS is proposing to adjust the amount of tax you owe, you will typically be sent a statutory notice of deficiency informing you of the proposed change resulting in a balance due. Letter 3219 is sent to taxpayers whose IRS audit was conducted by mail, while Letter 531 is issued to taxpayers whose audits were conducted in person. Because this notice provides you with the right to challenge the proposed adjustment in the Tax Court without first paying the proposed adjustment, the statutory notice of deficiency is often considered “your ticket to the Tax Court.”

The IRS is required to send a statutory notice of deficiency to a taxpayer’s last known address by certified mail. The last known address is generally the address that appears on your most recently filed and properly processed tax return unless the IRS is given clear and concise notification of a different address.

The credits that were claimed on your return were disallowed. Your account will be adjusted, possibly resulting in a reduced refund or balance due.

How did I get here?

While processing your tax return the IRS conducted a review of the wages, withholding, and credits claimed and were unable to verify the amounts you reported. Therefore, a proposal to disallow your wages, withholding, or credits and adjust your account, possibly resulting in a reduced refund amount or a balance due.

You received an Letter 3219 because the IRS completed the examination of your tax return and proposed changes to the amount of tax you owe. You have either not responded or have not provided a signed agreement consenting to these changes. Without your consent, the IRS cannot assess the proposed deficiency without first providing you an opportunity to challenge these adjustments by filing a petition with the Tax Court.

What are my next steps?


Check the return address

The first thing to do is to check the return address to be sure it’s from the IRS and not another agency.


If you didn’t file

Call the IRS immediately as you may be a victim of tax-related identity theft. Someone else may have used your personal information to file this return.

Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person.

Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.


If You Filed a Return

To support the entries on your return and complete processing of your tax return you may need to submit documents and information requested in the Letter 4800C, for example:

  • Copies of periodic pay statements or check stubs clearly identifying dates of your employment and the gross income received and withholding deducted.
  • A letter from the employer on company letterhead or stationery showing dates of your employment and the gross amount of wages paid and withholding deducted.
  • §  A copy of your Form 1095-A, Affordable Insurance Marketplace Statement, or documents showing proof that you or your family enrolled in health coverage through the Health Insurance Marketplace.
  • For tuition paid during the taxable year, photocopies of cancelled checks, receipts for tuition, fees and books, or transcripts from the educational institution. You can also submit a list of the classes you took showing the payments you made or documents showing that you were enrolled in a postsecondary school program.

Do Not file a Form 1040-X , Amended U.S Individual Income Tax Return, at this time. Your account will be corrected based on the review of documents submitted.

The review process could take anywhere from 45 to 180 days. If you have not received your refund or heard from the IRS after that time, contact the IRS at the toll-free number listed at the top right corner of your notice.

If the IRS accepts your documentation, the IRS will send you a letter stating that it accepts your return as filed. If your documentation is not accepted, you will receive a letter explaining why. If you disagree, you may request a conference with the IRS Independent Office of Appeals (Appeals).

If you disagree, in the enclosed envelope, send the statement and photocopies of your original documents that support your position. If you’re unable to verify an amount you claimed, explain the issue and how you determined the amount. Include the Response Form or a complete copy of this letter.

If you have submitted all of your documentation and do not agree with the proposed changes to your account, request your case be forwarded to Appeals for review.

If you agree with the proposed changes to your account, sign and return the enclosed form. You will receive a bill advising you of the amount owed. The amount owed will include interest and penalties that will continue to accrue until the balance is paid in full.

If the IRS doesn’t accept the documentation submitted, you will receive a letter explaining why. If you disagree with the decision, you may request an Appeals conference. Appeals is independent from the IRS office that sent you this letter. If you don’t wish to appeal or you disagree with the Appeals decision, you may have the right to take your case to court.

Where can I get additional help?

Understanding your notice or letter

Get Help topics

Browse common tax issues and situations at TAS Get Help

If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit dev.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.