Notice of deficiency for a return the IRS did not receive (90-day letter)
- What it is
- Notice of deficiency for a return the IRS did not receive (90-day letter)
- Type
- Return not received
- Your deadline
- "You have 90 days (150 days if outside of the U.S.) from the date of your notice to file a petition with the U.S. Tax Court." If you disagree, the IRS says to "file your tax return by the date shown on your notice."
- Filing your own return lets you claim the expenses and deductions you're entitled to. Filing does not extend the Tax Court date.
- To
- You
- From
- Blaga Veleva, EA
The IRS didn't receive your tax return. It calculated your tax, penalty and interest from the wages and other income employers, financial institutions and others reported. The IRS calls the CP3219N a Notice of Deficiency (90-day letter).
What happens if this letter waits?
Per irs.gov: filing a return does not extend your time to petition the Tax Court. If you owe on the return you file and can't pay in full, you can set up a payment plan.
How can an Enrolled Agent help with it?
- Prepare and file the missing return by the date on the notice, using the income listed with it plus anything else you received.
- Track the Tax Court petition date, which filing the return does not extend.
- Set up a payment plan if the return shows a balance you can't pay in full.
- Represent you before the IRS under a power of attorney (Form 2848).
Blaga Veleva, EA can read your letter with you in a free consultation. See also IRS help.
Not in the decoder yet. Read it to us.
Call (281) 785-0460 Send it to us
That does not mean it is unusual. The IRS sends many different notices and letters. Read us the number and the date printed on it, and Blaga will tell you what it is and what it asks you to do.
Check the letters before the number too (CP, LT or Letter), in the top right corner. See every letter in the decoder.
Type the number from the top right corner of your letter, for example CP504 or LTR 1058. No number? Try a word like levy, lien or audit.
Which one is it?
Look at the letters printed just before the number, top right of the first page.
Still not sure? Call (281) 785-0460 and read it to us.
Which letter is it?
The number is in the top right corner of the first page, for example CP14 or LTR 1058. Type it above, tap a common one below, or see every letter the decoder covers.
- What it means
- Your deadline
- If it waits
- How an Enrolled Agent can help
Have Blaga read yours Full guide
Source: irs.gov. This is a plain-English summary, not advice on your case.