90–day letter
90–day letter see letter 1

Merriam-Webster’s Dictionary of Law. . 1996.

Look at other dictionaries:

  • 90-day letter — Official notice from the IRS that a taxpayer has 90 days to contest an IRS audit by filing a Petition to the United States Tax Court. Category: Business, LLCs & Corporations Nolo’s Plain English Law Dictionary. Gerald N. Hill, Kathleen Thompson… …   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

  • 90-Day Letter — An IRS notice sent after an audit stating that there was a discrepancy or error within an individuals taxes and they will be assessed unless petitioned. You have 90 days to respond, otherwise the audit deficiencies will result in reassessment …   Investment 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

  • 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

  • letter — let·ter n 1: a direct written statement addressed to an individual or organization; broadly: an official communication see also counterletter determination letter: a letter from an administrative agency (as the Internal Revenue Service) usu. in… …   Law dictionary

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