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 [...]

February 27th, 2009 by admin 
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