Legal Dictionary of Pakistan

ninety-day letter

Statutory notice of a tax deficiency sent by the IRS to a taxpayer. 0 During the 90 days after receiving the notice, the taxpayer must pay the taxes (and, if desired, seek a refund) or challenge the deficiency in tax court. IRC (26 USCA) §§ 6212, 6213. -Also written 90-day letter. - Also termed notice of deficiency; deficiency notice; tax-deficiency notice. Cf. THIRTY-DAY LETTER.