USTaxPenaltySaverLetter 3219
CríticoNotice of Deficiency (90-Day Letter)
Statutory notice of deficiency. You have 90 days to petition Tax Court or the tax will be assessed.
Fecha Límite de Respuesta
90 días desde la fecha del aviso
Responda antes de esta fecha límite para evitar multas adicionales y acciones de cobro.
Qué Significa Este Aviso
Letter 3219 (also known as the "90-day letter") is a formal Notice of Deficiency required by law before the IRS can assess additional tax. This is your "ticket to Tax Court" - you have 90 days (150 days if outside the US) to file a petition with the Tax Court to contest the proposed tax. If you do not petition Tax Court, the tax will be automatically assessed.
Por Qué Puede Haber Recibido Esto
- 1Did not respond to 30-day letter
- 2Disagreed with audit findings
- 3CP2000 adjustment not resolved
Acciones Requeridas
Consult a tax professional immediately
Decide whether to petition Tax Court within 90 days
If petitioning, file with US Tax Court before deadline
If agreeing, sign and return the enclosed form
Sus Opciones
Use estas calculadoras para entender su situación y explorar opciones de resolución.
Consecuencias Si Lo Ignora
- After 90 days, tax is assessed automatically
- You lose the right to petition Tax Court without paying first
- Must pay tax and sue in District Court or Court of Claims instead
Consejos y Mejores Prácticas
- The 90-day deadline is statutory and cannot be extended
- Tax Court allows you to contest without paying first
- Free low-income taxpayer clinics can help with Tax Court petitions
- The filing fee for Tax Court is $60
Recursos Relacionados
Formularios del IRS
Referencias Legales
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