The TCV was first described by Hawk and Hazard in 1976 [
28]; however, the descriptions of PTC with tall cell morphology in the literature date back to 1948 [
29]. Among PTCs they found a group of tumors with “a distinctive columnar cell shape with the height of the cell being at least twice the breadth”. The World Health Organization (WHO) [
1] defines TCV as a tumor that is composed “of cells that are two to three times as tall as they are wide, and that show abundant eosinophilic (oncocytic-like) cytoplasm. Because tall-cell areas are frequently present in otherwise conventional papillary carcinomas, tall cells must account for ≥ 30% of all tumor cells for the diagnosis of the tall-cell variant”. This definition varies from the 2004 WHO Classification which defines TCV as a tumor “composed predominantly” of neoplastic cells with a 3:1 height to with ratio. The percentage of tall cells needed to make a TCV diagnosis varies between the studies: Ganly et al. [
30] recommend at least 30%, Beninato et al. [
31], and Oh et al. [
32] suggested that when the tumor is composed of more than 10% tall cells, it is an aggressive variant. Some expert histopathologists such as LiVolsi [
33] recommend that a focus of tall cells be mentioned in the pathology report, regardless of the percentage. These findings should encourage the managing clinician to monitor the patient closely after treatment, given the greater aggressiveness of these tumors.
Wang et al. [
34] noticed that TCV is more frequent in women, with a female to male ratio of approximately 2.9:1. In 2017, Gunalp et al. reported 3128 well-differentiated thyroid carcinomas, including 56 TCV, 66% of which occurred in women. In their study, TCV represents approximately 1–19% of PTC, usually in older patients and are often large in size at diagnosis [
35]. Kazaure et al. [
11] reported that the incidence of TCV had increased by 158% over 20 years. The average age of patients with TCV is usually higher than that of patients with PTC, and ranges from 41 to 66 years [
11,
34,
36]. TCV is associated with a higher recurrence rate and shorter survival than classic PTC. This may be because it occurs in older patients, presents with larger tumor size, and more frequent extrathyroidal involvement. Even when the authors corrected for some factors like age, gender, and tumor size, this variant still remained more aggressive than classic PTC [
37]. In contrast, Ganly et al. [
30] observed in multivariate analysis that the presence of more than five positive nodes and extranodal extension were the only independent prognostic factors of neck and distant recurrence-free survival raising the issue of whether tall cell variant is more aggressive than classic PTC when stratified by stage. Russo et al. [
38] found that TCV and classic PTC had similar outcome when treated similarly with total thyroidectomy and RAI. In a recent meta-analysis, Vuong et al. [
39] found that even PTCs with only 10% tall cells were associated with a poor clinical outcome. They suggest that the presence of tall cells in a small percentage, even only 10%, must be reported. Bongers et al. [
40] studied the proportion of tall cells needed to influence prognosis in a series of 96 PTCs with focal tall cell change, 35 with the TCV histology, and 104 control cases. Factors associated with poor clinical prognosis were significantly more common in those with focal tall cell change and TCV. Five-year disease-free survival was higher for the control group (92.7%, CI 87.4–98.0) compared with focal tall cell change (76.3%, CI 66.1–86.5) and the TCV histology (62.2%, CI 43.2–81.2). When stratified in groups consisting of tall cell proportions (< 10%, 10–19%, 20–29%, and ≥ 30%), identification of at least 10% tall cell change was associated with worse outcome (
P = 0.002). In contrast, Wong et al. [
41] reported that only tumors with greater than 50% of tall cell component had a more aggressive behavior. Thus, the proportion of tall cell component that is clinically relevant is still a matter of debate. In addition, it is important to highlight that there is significant subjectivity and lack of agreement in the identification and reporting of TCV of PTC among pathologists [
42]. Likewise, the reported percent of a given tumor composed of tall cells is a visual estimate contingent on tissue sampling. On the basis of the above data, it is still unclear whether stage for stage tall cell variant is more aggressive than classic PTC.