The LTR 3219B is another variant within the statutory notice of deficiency family. Like the LTR 3219, 3219A, and 3219C, it gives you 90 days (150 days if abroad) to petition the United States Tax Court. The suffix indicates a different processing track within the IRS, but the legal effect is identical.
The 90-Day Rule Applies
This deadline is jurisdictional regardless of which variant you received. The Tax Court cannot accept a late petition. Count 90 days from the notice date and have your petition filed before that date. Call a tax attorney immediately upon receipt.
If you've received any LTR 3219 variant, call us today at (813) 229-7100.