Statutory Notice of Deficiency

If a tax deficiency has been determined, the Service is authorized to
send a notice of such deficiency to the taxpayer or his/her properly
authorized representative. Taxpayers or their representatives have 90
days (150 days if the notice is addressed to a person outside the United
States) to petition the Tax Court for a redetermination of the deficiency.
If a petition is not filed within the 90-day (or 150-day) period, the law
requires IRS to assess the tax and bill the deficiency. When responding
to a statutory notice of deficiency it is important to respond directly to
the office which issued the notice. Publication 556, Examination of
Returns, Appeal Rights, and Claims for Refund, explains the
assessment process in more detail.

Back

Continue