The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

NINETY-DAY LETTER Definition & Legal Meaning

Definition & Citations:

Following an audit, the recipient has 90 days to respond to a tax deficiency or other discrepancy as detailed in this type of notice sent from the IRS. Tax collection activities are halted during the 90-day period. According to law, an assessment will be calculated and levied if the recipient does not respond.


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