26 U.S.C. § 6212: The Statutory Notice of Deficiency
Section 6212 authorizes the IRS to mail a notice of deficiency, commonly called a 90-day letter, before assessment of many disputed income, estate, gift, and excise taxes.
Section 6212 authorizes the IRS to mail a notice of deficiency, commonly called a 90-day letter, before assessment of many disputed income, estate, gift, and excise taxes.