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.

More On This Topic

Link to This Definition
Did you find this definition of NINETY-DAY LETTER helpful? You can share it by copying the code below and adding it to your blog or web page.
Written and fact checked by The Law Dictionary