ninety day letter

ninety-day letter. Statutory notice of a tax deficiency sent by the IRS to a taxpayer. • During the 90 days after receiving the notice, the taxpayer must pay the taxes (and, if desired, seek a refund) or challenge the deficiency in tax court. IRC (26 USCA) §§ 6212, 6213. — Also written 90-day letter. — Also termed notice of deficiency; deficiency notice; tax-deficiency notice. Cf. THIRTY-DAY LETTER. [Cases: Internal Revenue 4542. C.J.S. Internal Revenue § 650.]

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词条贡献者

译员Roger，毕业于欧洲一流的高级翻译学院，专注翻译各种与公共及基础设施融资有关的法律文件。