IRS Letter 3219C: Wage, Withholding, or Credit Deficiency Notice
Letter 3219C is a statutory notice proposing changes after the IRS could not verify wages, withholding, or credits on a return.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
Notice
Letter 3219C
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 3219C is a statutory notice of deficiency issued after the IRS reviewed wages, withholding, or credits claimed on a return and could not verify them. It is a proposal, not merely a generic suffix variation.
Protect the court deadline
Use the last date to petition printed on the notice. The ordinary period is 90 days, or 150 days when the notice is addressed to a person outside the United States. Sending supporting documents to the IRS does not extend that date. At the same time, gather Forms W-2 and 1099, pay statements, withholding records, and credit eligibility documents to address the proposed changes.
If you received Letter 3219C, call us today at (813) 229-7100. Every day counts.
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.