The IRS Sent a Notice of Deficiency
A Notice of Deficiency is a 90-day letter. You have 90 days to petition Tax Court. Miss the deadline and you lose the right.
The Problem
The IRS sent a Notice of Deficiency (also called a 90-day letter or Statutory Notice of Deficiency). This is the IRS's formal determination that you owe additional tax. You have exactly 90 days (150 days if you're outside the U.S.) to file a petition with the United States Tax Court. If you miss this deadline, the tax is assessed and your right to challenge it in Tax Court is gone.
The Solution
File a Tax Court petition within the deadline. Tax Court lets you challenge the IRS's assessment before paying. Without a petition, you'd have to pay the full amount and sue for a refund in federal court, which is far more expensive.
This is time-sensitive work that requires an attorney. Call me immediately with the date on your notice.
Free consultation. I'll pull your transcripts, assess the damage, and give you a plan. 32 years of IRS experience.
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