ninety-day letter
The name given to a written notice sent to a taxpayer by the INTERNAL REVENUE SERVICE regarding a deficiency in the payment of tax (26 U.S.C.A. § 6212 et seq.).

Dictionary from West's Encyclopedia of American Law. 2005.


ninety-day letter
The name given to a written notice sent to a taxpayer by the Internal Revenue Service regarding a deficiency in the payment of tax (26 U.S.C.A. § 6212 et seq.).

Short Dictionary of (mostly American) Legal Terms and Abbreviations.

Look at other dictionaries:

  • 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

  • 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

  • thirty-day letter — A letter which accompanies a revenue agent s report (RAR) issued as a result of an Internal Revenue Service audit of a taxpayer (or the rejection of a taxpayer s claim for refund). The letter outlines the taxpayer s appeal procedure before the… …   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

  • 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

  • day — W1S1 [deı] n ▬▬▬▬▬▬▬ 1¦(24 hours)¦ 2¦(not night)¦ 3¦(when you are awake)¦ 4¦(time at work)¦ 5¦(past)¦ 6¦(now)¦ 7¦(future)¦ 8 somebody s/something s day 9 Independence/election/Christmas etc day 10 five/three/ni …   Dictionary of contemporary English

  • day — /deI/ noun PERIOD OF TIME 1 (C) a period of 24 hours: We spent three days in Paris then went south. | What day is it today Tuesday? | the day before yesterday: I just saw Pat the day before yesterday. | the day after tomorrow: We re leaving for… …   Longman dictionary of contemporary English

  • The Ninety-Five Theses — Protestant Reformation Precursors Waldensians (I 12th century) Avignon Papacy (1309–77) John Wycliffe (E, 1320–84) Western Schism (1378–1417) Jan Hus …   Wikipedia

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