90-day letter

Definition
: a letter from the Internal Revenue Service notifying a taxpayer of a determination of a deficiency
A taxpayer has 90 days from the date of the mailing of the 90-day letter to petition for a redetermination of the deficiency in the U.S. Tax Court.



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Based on Merriam-Webster's Dictionary of Law ©2001.
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due process clause

a clause in a constitution prohibiting the government from depriving a person of life, liberty, or property without due process of law


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