Referral for Notice of Deficiency

[a...@tenpct.com]

I am looking for some one with experience to handle a Notice of Deficiency. Can some one in the group do this or provide a referral?
He has until July 8.


Thanks

Al

[Lee Reams]

Al,

I all my years in the business, I have never had to deal with a 90 day letter.  IRS Publication 556 deals with 90-day day letters. Although the 90-day letter requires a taxpayer to file a potion with the Tax Court with 90-days as understand it there are opportunities settle before actually going to tax court. In addition who ever represents your client before the tax court must be an attorney or someone who have been admitted to the tax court and those are very few.  

I was hoping someone on forum had experience in this area but so far no one have jumped in.  I think you and your client need to decided if the client really has a case and if he does is it worth going the expense of hiring an attorney to take it to tax court.  If so your client needs engage a tax attorney.  If not he needs to pay up or work out an installment agreement. Pub 566 may provide some direction.

Good Luck,

Lee

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	Lee Reams Sr., BSME, EA Chief Content Officer CountingWorks Pro | CountingWorks | TaxBuzz | TaxCPE p: 1.800.442.2477 x240 w: www.countingworkspro.com/  e: lee....@countingworks.com
See how CountingWorks can grow your practice.

 

[Sam Grewal]

Hi AJ,

Your client can file himself the court petition & after that, the IRS usually does not take it to the court & might return to the appeals/ some other branch. It will be easier to deal, once it is returned back to the IRS. We had a similar case for Ty 2021, that got resolved in Feb. 2024. You can call me if needed at 408-316-4490 for any further help.

The below link might help:

https://www.ustaxcourt.gov/efile_a_petition.html

Regards

Sam

In accordance with IRS Circular 230, the information is not intended or written to be used, and cannot be used as or considered  "covered opinion" or other written tax advice  and should not be relied upon for the purpose of avoiding tax-related penalties under the Internal Revenue Code; promoting, marketing, or recommending to another party any transaction or tax-related matter(s)  addressed herein; for IRS audit,tax dispute or other purposes. 

To view this discussion on the web visit https://groups.google.com/d/msgid/clientwhysconnect/DC5EFC7B-0D81-40EE-8A0C-E9DBA0ABBE36%40clientwhys.com.

[Sam Grewal]

Sorry, forgot to mention, you should first try to get it resolved with the IRS, a bit less than 90 days & only move further with a petition at the end of the 90 days period.

Regards

Sam

In accordance with IRS Circular 230, the information is not intended or written to be used, and cannot be used as or considered  "covered opinion" or other written tax advice  and should not be relied upon for the purpose of avoiding tax-related penalties under the Internal Revenue Code; promoting, marketing, or recommending to another party any transaction or tax-related matter(s)  addressed herein; for IRS audit,tax dispute or other purposes. 

[PHILIP P STORRER]



I REPEAT MYSELF IN THIS REPLY SO I APOLOGIZE BUT BEAR WITH ME:

First of all, a “Notice of deficiency” is also called a “90-day letter” and is easy to respond to … Just like any case you apply the law (Tax Code) to the facts of your case..

A key issue is that section 6213 has the effect of putting the case before the Tax Court… So any settlement must be issued by the Tax Court….An Appeals Conferee or tax counsel from treasury (IRS) is generally assigned to negotiate…

As in every case communication is an essential part of settlement..

Issue TRADING can be a key piece a settlement…The IRS prohibits that (see Circular 230)

 https://www.irs.gov/pub/irs-pdf/pcir230.pdf

But it’s a key part of virtually every case…

Several code sections are involved…so the following may be only a partial answer to your question…

Section 6201(a)(1) gives TREASURY (IRS) authority to assess tax shown on the tax return..

The flush material of section 6201(a) gives Treasury (IRS) the authority to gather information about the TP such as from IRS audits to assess additional tax… 

A Statutory Notice of Disallowance (Stat Notice) is provided by section 6213 & is also known as a “90-day Letter” (3219N) which is required to be issued before the IRS is authorized to collect the tax reflected in the Stat Notice….

The Stat Notice gives the TP 90 days to petition the Tax Court…

Here’s some additional thoughts:

HOW DO ASSESSMENTS COME ABOUT?

In order for the IRS to collect tax the tax must be assessed .. there are generally 2 ways assessments are created… 

FIRST, a self-assessed is made by the TP when the TP files a tax return reflecting a balance due…Section 6212

SECOND, an assessment is typically made after an audit if the Revenue Agent recommends an assessment…

But go for it using info from LEE’s BB you should have no trouble responding…

Sent from my iPhone

[PHILIP P STORRER]