IRS Letter 3219B: Business Mismatch Deficiency Notice
Letter 3219B is a statutory notice proposing tax after third-party information does not match a Form 1120 or Form 1041.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
Notice
Letter 3219B
Urgency
Critical
Deadline
90 days to petition Tax Court
Your first move
Statutory notice of deficiency. File by the date shown; do not rely on tolling.
Letter 3219B is a statutory notice of deficiency based on third-party information that does not match income reported on a Form 1120 corporate return or Form 1041 estate or trust return. It follows the business-matching process associated with Letter 2030.
The 90-Day Rule Applies
File a Tax Court petition no later than the specific last date printed on the notice if you want judicial review. Sending more information to the IRS does not extend that date. Compare each proposed item with the payer statement, return, and workpapers, and respond immediately if the IRS used the wrong owner, amount, or tax period.
If you received Letter 3219B, call us today at (813) 229-7100.
This letter has a clock on it. Don’t run it out alone.
Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.