The first move
Find the date on the letter and count. A 30-day letter gives you an appeal. A 90-day letter (notice of deficiency) gives you Tax Court, and that deadline cannot be extended by anyone.
What these letters have in common
A 30-day letter (Letters 525, 915, 692, 5145 and similar) reports an examination result and lets you request an appeals conference. Appeals is independent of the examiner and settles most cases. Missing the 30 days sends the case to a notice of deficiency.
The notice of deficiency (CP3219A after a CP2000, CP3219N after a non-filer case, Letters 531, 3219) is the 90-day letter. It is the only path to contest the tax in court before paying. File a petition with the Tax Court within 90 days (150 if addressed outside the United States) or the tax is assessed and collection begins. The petition is a form; small cases under $50,000 use simplified procedures. But the clock is absolute.
Collection Due Process notices (LT11, 1058, 3172) are in the collections family and carry their own 30-day right.
What to gather
- The letter with its date and stated deadline
- The examination report or CP2000 the letter follows
- Your return and the documents supporting your position
- Form 12203 (appeal request) or the Tax Court petition form as applicable
- A calendar with the deadline marked
How to write back
Letters in this family are usually answered by phone, online, or with the specific form the notice names rather than a letter. Where a written response helps, the document cover letter covers it.
Notices in this family
| Notice | What it means |
|---|---|
| CP3219A | Statutory notice of deficiency after a CP2000; 90 days to petition Tax Court |
| CP3219N | Statutory notice of deficiency for a year with no return filed; 90 days |
| Letter 525 | Examination report, 30 days to respond or appeal |
| Letter 531 | Notice of deficiency, 90 days |
| Letter 692 | Examination changes, request for agreement, appeal rights |
| Letter 913 | Appeals: your case was received |
| Letter 915 | Examination report, 30 days |
| Letter 3219 | Notice of deficiency, 90 days |
| Letter 3219-C | Notice of deficiency, 90 days |
| Letter 5145 | Examination report with appeal rights |
| Letter 5157 | Examination or appeals correspondence |
When to get help
This is the family to get representation, before the clock runs. A notice of deficiency over a few thousand dollars, or any case with penalties for fraud or negligence, should not be handled alone.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.