If a taxpayer and the IRS cannot agree on the proposed adjustments after an appeals conference, the regional director of appeals will issue a:
A)30-day letter
B)90-day letter
C)21-day letter
D)10-day letter

Question

Quizplus · Accepted Answer

The regional director of appeals issues a 90-day letter, also known as a Statutory Notice of Deficiency, giving the taxpayer 90 days to file a petition with the Tax Court to dispute the IRS's proposed adjustments.

If a Taxpayer and the IRS Cannot Agree on the Proposed