IRS Notice of Deficiency – Help Rights &Options

Receiving an IRS Notice of Deficiency, also known as a “90-day letter,” is a serious matter that requires prompt attention. If you receive this notice, it means that the IRS has determined that you owe additional taxes and that you have 90 days to either pay the amount in full or file a petition with the U.S. Tax Court.

If you need tax representation, call us at 1-877-78-TAXES [1-877-788-2937].

Los Angeles Tax Court – Edward R. Roybal Center and Federal Building
255 East Temple St.,
Los Angeles, CA 90012

Here are some helpful steps to take if you receive an IRS Notice of Deficiency:

Review the Notice: Carefully review the notice to understand the basis for the deficiency and the amount owed. Make sure to check all calculations and ensure that all information is accurate.

Gather Supporting Documentation: Gather all relevant documentation, including tax returns, records of income, expenses, and deductions, to support your position.

Consider Your Options: There are several options available to you, including paying the amount in full, reaching a compromise with the IRS, or filing a petition with the U.S. Tax Court. Consider your financial situation and the impact of each option on your financial situation before making a decision.

Determine Eligibility: Make sure that you are eligible to file a petition with the U.S. Tax Court. You must have received a Notice of Deficiency from the IRS and have 90 days from the date of the notice to file a petition.

Consult with a Tax Professional: Consider seeking the helpful advice of a tax attorney, certified public accountant (CPA), or enrolled agent (EA). These professionals have the expertise to assist you in navigating the complex tax system and representing your interests before the IRS.

File a Tax Court Petition: If you decide to file a petition with the U.S. Tax Court, make sure to file it within the 90-day period specified in the notice. A tax court petition is a formal request for a hearing and a resolution to the dispute.

Prepare for the Hearing: Once the petition is filed, you will need to prepare for the hearing. This may involve gathering additional documentation, reviewing the tax laws and regulations relevant to your case, and preparing a case strategy.

Represent Yourself or Hire a Representation: You may choose to represent yourself or hire a helpful tax attorney, CPA, or EA to represent you. Having professional representation can help to ensure that your rights are protected and that the outcome is in your best interest.

In conclusion, responding to an IRS Notice of Deficiency is a serious matter that requires prompt attention and proper planning. Make sure to review the notice carefully, gather supporting documentation, consider your options, seek the advice of a tax professional, file a tax court petition, prepare for the hearing, and choose appropriate representation. With the right preparation and approach, you can successfully navigate the process and resolve your tax dispute with the IRS.

Filing a petition with the U.S. Tax Court is a legal process that is used to contest a deficiency determination made by the Internal Revenue Service (IRS). If you receive an IRS Notice of Deficiency and disagree with the amount owed, you can file a petition with the Tax Court to have your case heard and resolved. Here are the steps to file a petition with the U.S. Tax Court:

Pay the Filing Fee: The Tax Court requires a filing fee, which is currently $60. The fee can be paid by check, money order, or credit card.

Attend the CDP Hearing: Once your petition is filed, you will be scheduled for a hearing. The hearing provides an opportunity for you to present your case and for the Tax Court to make a determination.

Represent Yourself or Hire Representation: You may choose to represent yourself or hire a tax attorney, certified public accountant (CPA), or enrolled agent (EA) to represent you. Having professional representation can help to ensure that your rights are protected and that the outcome is in your best interest.

In conclusion, filing a petition with the U.S. Tax Court is a legal process that is used to contest a deficiency determination made by the IRS. Make sure to review the notice of deficiency, gather supporting documentation, determine eligibility, complete Form 12153, submit the petition, pay the filing fee, attend the hearing, and choose appropriate representation. With the right preparation and approach, you can successfully navigate the process and resolve your tax dispute with the IRS.

If you need helpful tax representation, call us at 1-877-78-TAXES [1-877-788-2937].

Los Angeles Tax Court – Edward R. Roybal Center and Federal Building
255 East Temple St.,
Los Angeles, CA 90012

badge
badge
badge
badge
badge
badge
Contact Information