U.S. · IRS notices
IRS CP3219N notice explained.
A Notice of Deficiency (90-day letter) for a tax return the IRS did not receive.
CP3219N is a Notice of Deficiency (90-day letter). The IRS didn’t receive your tax return and calculated your tax, penalty and interest from wages and other income reported by employers, financial institutions and others. If you want to challenge the proposed tax, the IRS page says you have 90 days from the date shown on your notice (150 days for persons outside the country) to file a petition with the U.S. Tax Court. Filing a return does not extend that time.
Compare IRS CP notices
Result
CP notices at a glance
| Notice | What the IRS page says it is | Response, as the IRS page states it |
|---|---|---|
| CP40 | The IRS assigned your unpaid tax account balance to a private collection agency. The notice contains the agency’s name and contact information, which you need for the two-party verification process. | Work with the assigned private collection agency, or pay the balance now. The IRS page prints no response date. |
| CP2057 | You may need to file an amended return. The IRS received information that was not reported on your tax return. | File an amended return if the information is correct. If it is wrong, contact the business or person who reported it. No date is printed on the IRS page. |
| CP215 | The IRS charged the taxpayer a civil penalty. The notice explains the due date, amount due and payment options. | Read the notice; contact the IRS if you disagree. The due date is the one printed on your notice. |
| CP277 | The IRS accepted the Form 8832, Entity Classification Election. Acceptance is based on the accuracy of the information provided. | File the return that matches your entity classification election, notify the IRS if your address changed, and keep the notice. |
| CP32A | The taxpayer did not cash a refund check and it expired. | Call the number on the notice to get a new check; destroy the old check if you still have it. |
| CP45 | The IRS could not apply the taxpayer’s overpayment to next year’s estimated taxes as requested. | Read the notice, update your own copy of the return, and adjust current-year estimated payments. No date is printed on the IRS page. |
| CP518 | A final reminder: the IRS still has no record that the taxpayer filed prior year tax returns. | Respond immediately: file the return with Form 15103, or complete Form 15103 to explain why you don’t have to file. |
| CP297 | The IRS is giving notice of its intent to levy certain assets for unpaid taxes. The taxpayer has the right to a Collection Due Process hearing. | Read the notice, pay what you owe or request a payment plan. To disagree, request a Collection Due Process hearing on Form 12153. |
| CP3219N | The IRS didn’t receive a tax return and calculated tax, penalty and interest from income reported by third parties. The CP3219N is a Notice of Deficiency (90-day letter). | Challenge: petition the Tax Court within 90 days (150 outside the U.S.) of the notice date. Otherwise sign and return the response form and pay, or file your return by the date shown. |
| CP259 | The IRS shows the taxpayer is required to file a tax return for the periods on the notice but hasn’t. | File the required business return immediately; if you think you’re not required to, complete the Response form. You may disregard it if you filed within the last four weeks with the same name and EIN. |
| CP256 | An installment payment is due for the taxpayer’s IRC section 965 tax liability. | Make your annual installment payment on time as required by IRC section 965(h). The due date is the one on your notice. |
The notice number is printed on the notice itself, usually in the top right corner. Use the number exactly as printed; the table follows the IRS page for each number.
What the IRS says the notice is
“We didn’t receive your tax return. We calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others. The CP3219N is a Notice of Deficiency (90-day letter).”
The deadline as the IRS prints it
To challenge the proposed tax, you have 90 days from the date shown on your notice to file a petition with the Tax Court; persons outside the country have 150 days. The IRS FAQ says that if you have just filed a return, your time to petition the Tax Court is not extended by filing it, and that once you receive the notice you only have the 90 (or 150) days to petition. Count from the date on your notice.
What the IRS page says to do
If you agree with the proposed assessment, sign and return the response form at the end of the notice and pay the balance in full or explore alternative payment options. If you disagree, file your tax return by the date shown on your notice. If you think you don’t have to file, call the number listed on your notice.
Filing a Tax Court petition
The IRS page says the U.S. Tax Court encourages electronic filing of petitions through its DAWSON system, which needs a DAWSON account, or you can download a petition form and rules from the Tax Court, complete the petition, attach your notice and mail it to the United States Tax Court, 400 Second Street, NW, Washington, DC 20217. The Tax Court has simplified procedures for amounts in dispute, including penalties, of $50,000 or less per tax year.
Filing the past-due return
The IRS FAQ says you may be able to file electronically if the tax period is from the past 2 years; otherwise mail a signed, dated copy of the return with the completed response form, in the envelope provided. For a joint return both spouses sign. It says the IRS will accept a past-due return after the 90 days but you may experience significant delays, and that to receive a refund you must file the return within three years of the due date for that tax year. If you can’t pay in full when you file, you can make a payment plan.
More IRS notice pages
Other pages in this set: CP40, CP2057, CP215, CP277, CP32A, CP45, CP518, CP297, CP259, CP256. For the codes on an IRS account transcript, see the IRS transcript codes lookup. For how interest and penalties are worked out on a balance, see the IRS penalty and interest calculator.
Sources
- Understanding your CP3219N notice, Internal Revenue Service: what the notice is, what to do, FAQ. Page last reviewed or updated July 20, 2026. Read November 2, 2026.
This page restates what the IRS page says and adds nothing beyond it: no timelines, outcomes or advice that the IRS page does not state. The IRS can change a notice page at any time; the notice you received controls, including its response date and contact details.
Frequently asked questions
What does an IRS CP3219N notice mean?
It is a Notice of Deficiency (90-day letter). The IRS didn’t receive your return and calculated tax, penalty and interest from income reported by employers, financial institutions and others.
How long do I have to challenge a CP3219N?
The IRS page says 90 days from the date shown on your notice to file a petition with the U.S. Tax Court, or 150 days for persons outside the country.
Does filing my return extend the Tax Court deadline?
The IRS page says your time for filing a petition with the Tax Court is not extended by filing a return.
What does the IRS say to do if I agree?
Sign and return the response form at the end of your notice, and pay your balance in full or explore alternative payment options.
What does the IRS say to do if I disagree and don’t want to petition the Tax Court?
Call the number listed on your notice with your paperwork ready, or file your tax return by the date shown on your notice.
Not tax or legal advice
This page summarizes IRS notice pages and is not tax, legal or financial advice. It does not tell you how to respond to a notice beyond what the IRS page states. The notice you received controls. A CPA, enrolled agent or tax attorney, or the IRS number printed on your notice, can confirm what applies to you. Everything runs in your browser; nothing you enter is sent anywhere.