ninety-day letter
ninety-day letter 〈美〉九十天纳税通知 国内税务署依法向纳税人发出的欠缴税款缴纳通知。在该通知发出90天之内，纳税人应当缴纳税款，如有异议，则可以：１缴足税款并要求退还多缴的税款；或者２不缴纳税款并就国内税务署所称的欠缴数额向税务法院提出异议请求。
NINETY-DAY LETTER
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. —