The IRS has determined that you owe additional taxes and this is their formal legal notice of that determination. You have exactly 90 days to either pay and agree, or petition the United States Tax Court to challenge it. This deadline is statutory — it cannot be extended under any circumstances.
File a petition with the US Tax Court to challenge the assessment before paying. You do not need a lawyer to petition Tax Court.
Sign the agreement form enclosed with the notice and pay the amount owed.
Before petitioning Tax Court, you may be able to resolve through the IRS Independent Office of Appeals.
A CP3219A is a Statutory Notice of Deficiency — the IRS's formal legal notice that you owe additional taxes. You have 90 days to petition Tax Court or the assessment becomes final.
No. The 90-day deadline is statutory and cannot be extended under any circumstances. Missing it permanently waives your Tax Court rights.
No. You can petition Tax Court yourself (pro se). However, given the stakes, consulting an Enrolled Agent or tax attorney is strongly recommended.
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