90-day letter

90-day letter
ninety (90) day letter
Statutory notice sent by I.R.S. to taxpayer of tax deficiency. During the 90 day period after the mailing of such notice the taxpayer may either pay the tax and seek a refund or not pay the tax and challenge such alleged deficiency on petition to the Tax Court. I.R.C. No.No. 6212, 6213. Notice of Commissioner's determination of tax liability must, absent jeopardy, precede assessment. Bromberg v. Ingling, C.A.Guam, 300 F.2d 859, 861.

Black's law dictionary. . 1990.

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  • ninety-day letter — ninety (90) day letter Statutory notice sent by I.R.S. to taxpayer of tax deficiency. During the 90 day period after the mailing of such notice the taxpayer may either pay the tax and seek a refund or not pay the tax and challenge such alleged… …   Black's law dictionary

  • ninety day letter — ninety (90) day letter Statutory notice sent by I.R.S. to taxpayer of tax deficiency. During the 90 day period after the mailing of such notice the taxpayer may either pay the tax and seek a refund or not pay the tax and challenge such alleged… …   Black's law dictionary

  • ninety-day letter — ninety (90) day letter Statutory notice sent by I.R.S. to taxpayer of tax deficiency. During the 90 day period after the mailing of such notice the taxpayer may either pay the tax and seek a refund or not pay the tax and challenge such alleged… …   Black's law dictionary

  • 90-day letter — ninety (90) day letter Statutory notice sent by I.R.S. to taxpayer of tax deficiency. During the 90 day period after the mailing of such notice the taxpayer may either pay the tax and seek a refund or not pay the tax and challenge such alleged… …   Black's law dictionary

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