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CP3219N· Underreporter (CP2000 family)

CP3219N — Statutory notice of deficiency (90-day letter, non-filer)

Statutory Notice of Deficiency issued when the IRS has no return on file and has assessed tax based on third-party income reports.
IRC §6213(a)2026-05-08Form 1040-X2026-05-08
Category
Underreporter
Urgency
Time-sensitive
Response window
90 days
Key form
Form 1040-X

A short, often fixed window — act promptly.

Why the IRS sent this

Non-filing combined with third-party income data that establishes a tax liability.

Response window · stated on irs.gov

90 days
Notice receivedday 0
Respond byday 90

Within 90 days (150 days if outside the U.S.), either file the past-due return, agree and pay, or file a petition with the U.S. Tax Court.

What to do

Required action

Within 90 days (150 days if outside the U.S.), either file the past-due return, agree and pay, or file a petition with the U.S. Tax Court.

Key form: Form 1040-X — verify the current revision on irs.gov/forms-pubs before filing.

Appeal path

U.S. Tax Court — 90-day petition

U.S. Tax Court (90-day petition window; 150 days for non-residents).

IRC §6213(a)

Notes from the primary source

Often follows a CP59 non-filer notice that went unanswered.

Go deeper

Educational pillars for this notice

Calm-corrective

Only the IRS can resolve your notice

We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS. We don't accept payments on your behalf, settle your debt, or call the IRS for you. What we do: explain what your notice means, point you to the right IRS form, cite the statute that authorizes the action, and surface the appeal path. Then you call the number on the notice, file the form, or hire a licensed professional.

Related notices

Likely next or sibling codes

Source

Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp3219n-notice. Always re-verify against the IRS page before acting.