On the paper
Find the last day to file a Tax Court petition printed in the notice. Keep the envelope and every page.
The notice states a date, and the postmark on the envelope shows when the period began. Keep both. Section 6213(a) runs the period from mailing, and the envelope is the only record of that date you will hold. A date the IRS prints later than the statutory period is treated as timely, so the printed date is worth preserving as well.
Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.
Where this notice comes from
This is the notice the Internal Revenue Code requires before the IRS can assess a deficiency, and it is what lawyers mean by the ticket to the Tax Court.
The period is not extendable by asking. The IRS cannot grant more time, and correspondence with an examiner or with Appeals during the period does not pause it. The only way the period stops mattering is a petition filed within it.
A taxpayer who lets the period run has not lost every route. The tax is assessed and the dispute moves to refund litigation after payment, or to audit reconsideration, which are slower and carry different requirements.
General next steps
- Compare each proposed adjustment against the return and the records behind it.
- If you disagree, read the petition instructions and confirm the last filing date from the notice itself.
- If you agree, follow the IRS instructions for consenting to assessment or for payment, after reading the procedural paragraphs.
Timing
26 U.S.C. section 6213(a), checked on uscode.house.gov on September 10, 2026, gives 90 days after the notice of deficiency is mailed, or 150 days where the notice is addressed to a person outside the United States, not counting a Saturday, Sunday, or legal holiday in the District of Columbia as the last day. A date the IRS prints later than the statutory period is treated as timely; an earlier printed date does not shorten it. The date printed on the notice controls; do not calculate a deadline from this page.
What Letter 3219 does not mean
A notice of deficiency is not a bill and not a levy. The tax in it has not been assessed, which is the point of the notice: section 6213(a) bars assessment while the petition period runs and while a timely petition is pending. It also does not mean the IRS is finished considering the case, because Appeals and counsel can resolve a docketed matter after a petition is filed.
What this page cannot tell you
A Tax Court deadline is fact-specific. Do not assume that reading this page pauses or preserves any deadline.
U.S. Tax Court
This letter is a Notice of Deficiency. It states a deadline to petition the United States Tax Court. Read U.S. Tax Court.
Official sources
- IRS: Understanding your CP3219A notice (related notice of deficiency)
- 26 U.S.C. section 6213, restrictions on assessment and petition to Tax Court
- United States Tax Court: petitioners
- Taxpayer Advocate Service: Letter 3219
If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.
Common questions
Can the IRS give me more time to petition?
No. The period comes from 26 U.S.C. section 6213(a) and runs from the mailing of the notice. The IRS cannot extend it, and continuing to work with an examiner during the period does not pause it.
What happens to the tax while a petition is pending?
Section 6213(a) restricts assessment while the petition period runs and while a timely petition is pending before the Tax Court. Interest continues to accrue on any amount ultimately determined.
Do I have to pay first to go to Tax Court?
No. That is the practical significance of this notice. A deficiency case is heard without prepayment, while a refund suit in another court generally requires payment first.
Is the 90 days counted in calendar days?
Section 6213(a) counts 90 days from mailing, with 150 days where the notice is addressed to a person outside the United States, and it does not count a Saturday, Sunday, or legal holiday in the District of Columbia as the last day.