Audits (examination)
The notice of deficiency after an examination: the IRS's formal, final determination that you owe additional tax — and your 90-day ticket to petition the U.S. Tax Court before paying.
Last stop
The notice of deficiency after an examination: the IRS's formal, final determination that you owe additional tax — and your 90-day ticket to petition the U.S. Tax Court before paying.
Why you got it: An audit ended in disagreement (or silence), and the IRS closed it with the statutory notice.
Not an assessment yet, and not collectible while the 90 days run. Miss the petition date, though, and it converts automatically — this deadline cannot be extended by anyone.
Your first move: Same discipline as CP3219A: calendar day 90 from the notice date today, and get advice now — this notice justifies a professional or a Low Income Taxpayer Clinic consult.
Every clock runs from this date — not from the day the letter reached you.
Preserves the only forum where you argue before paying.
Stops interest; a refund claim keeps a later challenge alive.
The stakes on an exam deficiency usually clear the bar for real help.
Petition to the U.S. Tax Court per the notice's instructions — certified mail, receipt kept.
Verify against your account/transcript; real deficiency notices never carry payment links.
Assessment follows, then billing (CP14) and collection. The pre-payment court closes; the fallback is pay-first refund litigation.
Where this sits on the ladder: CP14 →
One payment. No subscription. Yours to keep — every notice, every letter, every script.