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:

Question

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A 90-day letter, also known as a statutory notice of deficiency, is sent by the IRS to inform a taxpayer of a proposed deficiency in their tax. The taxpayer has 90 days from the date of the letter to either pay the proposed deficiency or file a petition with the U.S. Tax Court. Therefore, the situation described in the question matches the criteria of a 90-day letter, and Basu should choose to either pay the proposed deficiency or file a petition with the U.S. Tax Court.

Basu Received a Letter from the IRS That Gave Him