IRS Notice of Deficiency

IRS Notice of Deficiency is a 90 day letter, which informs the taxpayer of a tax due along with interest and penalties.  If the taxpayer wants to contest the tax deficiency, the taxpayer can request a conference with an IRS appeals officer.  The taxpayer can also petition to the U.S. Tax Court within the 90 day period.

If the taxpayer did not contest the deficiency within 90 days or pay the deficiency, the taxpayer can still contest the deficiency by filing an amended return, showing what the taxpayer believes is the correct amount due.  The amended return must be filed within the appropriate period.