When the IRS issues a notice of tax due, the taxpayer has 90 days to either pay the tax or file a petition with the Tax
Court. This is conveyed in the "90-day letter."

Question

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The "90-day letter" is a formal notice from the IRS, officially known as the Notice of Deficiency, giving the taxpayer 90 days to either pay the proposed tax or file a petition with the Tax Court to dispute the IRS's findings.

When the IRS Issues a Notice of Tax Due, the Taxpayer