Notice of Deficiency (90-Day Letter) — We Didn't Get Your Tax Return

Why you might get this

• The IRS has no record of receiving your tax return for the year listed on the notice.
• They used income reported by your employers, banks, and others to calculate your tax, penalty, and interest for you.
• This is a formal 'Notice of Deficiency,' also called a 90-day letter, which is a required step before the IRS can officially charge you the tax.
• You may have filed but the return hasn't reached them, or you may not have filed at all.

The deadline

This is a legal 'Notice of Deficiency.' The date printed on your notice starts the clock on your right to file a petition with the U.S. Tax Court — the only way to challenge the proposed tax before you have to pay it. The notice states a set window from that date to file (longer if you live outside the U.S.). Filing a tax return after you get this notice does NOT extend that window. Check the exact deadline printed on your own notice.

This notice doesn't carry a fixed response deadline, but it still deserves attention — see what to do below.

What to do

1. Read the notice and check that your name, Social Security or taxpayer ID number, and tax year are correct.
2. If you agree, sign and return the response form and pay the balance, or set up a payment plan if you can't pay it all.
3. If you disagree, file your actual tax return by the date shown on your notice — you may be able to file the last 2 years electronically, or mail a signed copy with the response form in the envelope provided.
4. File your return even if you owe, so you can claim any deductions and credits you're entitled to and possibly lower the amount.
5. If you want to formally challenge the proposed tax, file a petition with the U.S. Tax Court (online through the DAWSON system or by mailing a petition form) before the deadline on your notice.
6. If you think you didn't have to file, call the phone number on your notice.
7. You can use Form 2848 to let an accountant or other representative deal with the IRS for you.

What happens if you ignore it

If you do nothing, the IRS will officially assess the tax, penalty, and interest they calculated and begin collecting it. You'll lose your chance to challenge the amount in Tax Court once the window closes, and filing a return late may still be accepted but can cause significant delays.

If the dispute (including penalties) is $50,000 or less per tax year, the Tax Court offers simplified 'small tax case' procedures. You may also qualify for free help from the Taxpayer Advocate Service or a Low Income Taxpayer Clinic. Because the Tax Court deadline is strict and can't be extended, don't wait — verify the exact date on your notice and get help early.

What the CP3219N Notice Means

The IRS sends a CP3219N when they don't have a tax return on file for you. Instead of waiting, they used income reported by your employers, banks, and others to calculate what they think you owe — including tax, penalty, and interest.

This letter is a Notice of Deficiency, also called a 90-day letter. That's an important legal step: it protects your right to challenge the proposed tax in the U.S. Tax Court before you have to pay it.

You have a few clear choices. If you agree, sign the response form and pay or set up a payment plan. If you disagree, file your real tax return — you may be able to lower the amount by claiming deductions and credits the IRS didn't include. And if you want to formally fight the number, you can file a petition with the Tax Court by the date printed on your notice.

The key thing to remember: filing a return does not extend your Tax Court deadline, so act early and check the exact date on your own notice.

Solace can keep an eye on your IRS account so you're not caught off guard by the next step.