Basu received a letter from the IRS that gave him the choice of (1) paying a proposed deficiency or (2) filing a petition with the U.S. Tax Court. Basu received the:

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A 90-day letter, also known as a statutory notice of deficiency, is issued by the IRS when they propose changes to a taxpayer's return that will result in additional taxes, penalties, or interest. The letter gives the taxpayer 90 days from the date of the letter to either pay the proposed deficiency or file a petition with the U.S. Tax Court. Since Basu received a choice between paying the proposed deficiency or filing a petition, this indicates that he received a 90-day letter.

Basu Received a Letter from the IRS That Gave Him