Does the IRS Screw-up on Their Statutory Notice of Deficiency?
IRM 25.6.5.7.2 (03-01-2006)
Statutory Notice of Deficiency (90 Day Letter)
1. A statutory notice of deficiency may be issued by Examination, Collection, Deferred Adverse Tax Consequence (DATC/ASTA) and the Document Matching functions. Except for certain limited exceptions, a statutory notice of deficiency must be issued to assess and collect an income tax, estate tax, gift tax, [...]
February 27th, 2009 by admin
