Tax Practice Corner  

Oleh:

Shott, Barry ; Gard, Robert

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 214 no. 4 (Oct. 2012), page 68.
Topik: Letter Rulings; Notices; Gift Taxes; Estate Taxes; Liability; Internal Revenue Code -- Section 6212(a)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.33 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Under Sec. 6212(a) the IRS can issue a statutory notice of deficiency, also known as a 90-day letter, when it determines a deficiency in an income or estate and gift tax liability. A 90-day letter is a formal legal notice, sent by certified or registered mail. Taxpayers have a statutory 90-day window from the date of the notice to either agree to the government's adjustments or file a petition with the Tax Court for a redetermination of the deficiency. If the letter is addressed to a taxpayer outside the US, the period is 150 days. Failing to agree to the adjustments or timely file a petition will result in the assessment of the tax and actions to collect it.

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