The "90-day" letter gives the taxpayer the opportunity to pay the proposed tax adjustment or file a petition in the U.S. District Court to hear the case.

Name: The "90-day" letter gives the taxpayer the opportunity to pay the proposed tax adjustment or file a petition in the U.S. District Court to hear the case.
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The "90-day" letter, also known as a Notice of Deficiency, allows the taxpayer to file a petition with the U.S. Tax Court, not the U.S. District Court, to contest the proposed tax adjustment.

The "90-Day" Letter Gives the Taxpayer the Opportunity to Pay