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

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The "90-day" letter, officially known as a Statutory Notice of Deficiency, gives the taxpayer the opportunity to pay a proposed IRS tax adjustment or file a petition in the Tax Court to contest the adjustment, not the U.S. District Court.

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