IRS NOTICE
Letter 3219 / Notice of Deficiency (“90-day letter”)
The IRS's formal Notice of Deficiency — the “90-day letter” — stating additional tax the IRS has determined and opening a hard, time-sensitive window to respond.
General information only. Not legal or tax advice.
Typical response window
Typically about 90 days. A hard, time-sensitive deadline — confirm the exact date on your notice and do not let it pass.
What the first hour looks like
Capture the deadline immediately and route to counsel for the response decision — this one does not wait.
Starter document checklist
- The Notice of Deficiency (Letter 3219 / CP3219A)
- The return for the tax period
- Records supporting each disputed item
- Any prior CP2000 or examination correspondence
Do the whole first hour in one place
TaxRiskOS captures the notice, computes the deadline, builds the checklist, flags whether it needs partner or counsel review, and produces a clean handoff packet — the first hour, made repeatable. It documents process, not advice.