Definition of 90-Day Letter

What is a "90-day letter"? What is the definition of the term "90-day letter"?

The "90-day letter" is sent out by the IRS (Internal Revenue Service) and outlines what the IRS feels is a tax liability that they think that you owe.

The "90-day letter", which is also known as a CP3219N Notice, is basically the IRS' way of saying:

."You owe us this money. Prove us wrong".

The IRS will give you 90 days from the date of the letter to respond.

If you feel that the amount owing is wrong, you can contact the IRS to speak to an agent. Also, you may want to consult a tax specialist as well.

If you feel that the amount owing is correct, you can simply pay the amount outstanding. In addition, you'll need to sign a waiver that the IRS provides and send it back to them.


The 90-day letter can be received for a variety of reasons.

You may have forgotten to file your tax return, and the IRS took it upon themselves to calculate your return for you, based on the information that they had available.

Or, there may be a liability arising for a different reason, such as a re-calculation of gift tax or estate tax liability.


If you believe that the IRS is incorrect in their assessment, you should provide hire somebody with expertise in dealing with these matters.

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