When the IRS mails a statutory notice of deficiency to the taxpayer, the assessment and collection period is suspended for 150 days (210 days if the letter is addressed to a person who is outside the United States).

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This is true according to the Internal Revenue Code section 6213(a). The purpose of the suspension period is to allow the taxpayer time to petition the Tax Court and challenge the deficiency before the IRS can take collection actions.

When the IRS Mails a Statutory Notice of Deficiency to the Taxpayer