MLchartDataset catalogue

90-day letter

Term · Law · MLC-T-LAW-000250

A formal notice issued by the Internal Revenue Service (IRS) to a taxpayer, informing them of a proposed tax deficiency and their right to petition the U.S. Tax Court within 90 days. If the taxpayer does not file a petition within this period, the IRS can proceed with collection actions. This letter is also known as a Statutory Notice of Deficiency.

Table 1. Record
IdentifierMLC-T-LAW-000250
FieldLaw
Record as JSON 
{
  "id": "MLC-T-LAW-000250",
  "term": "90-day letter",
  "field": "Law",
  "definition": "A formal notice issued by the Internal Revenue Service (IRS) to a taxpayer, informing them of a proposed tax deficiency and their right to petition the U.S. Tax Court within 90 days. If the taxpayer does not file a petition within this period, the IRS can proceed with collection actions. This letter is also known as a Statutory Notice of Deficiency.",
  "url": "https://mlchart.com/terminology/law/90-day-letter/"
}

Record 9 of 5,445 in Law terminology (MLC-0107). Request the full dataset.