The LTR 3219C is the last variant in the LTR 3219 family of statutory notices of deficiency. The IRS uses different suffix letters for different processing contexts, but every variant carries the same 90-day deadline for Tax Court petitions. The deadline is jurisdictional. No exceptions.
Don't Be Confused by the Suffix
Whether your notice says 3219, 3219A, 3219B, or 3219C, the action required is the same: call a tax attorney and file a Tax Court petition within 90 days if you disagree with the proposed deficiency. The suffix doesn't change your rights, your deadline, or the consequences of missing it.
If you've received any statutory notice of deficiency, call us today at (813) 229-7100. Every day counts.