NINETY-DAY LETTER
\nˈa͡ɪntidˈe͡ɪ lˈɛtə], \nˈaɪntidˈeɪ lˈɛtə], \n_ˈaɪ_n_t_i_d_ˈeɪ l_ˈɛ_t_ə]\
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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.
By Henry Campbell Black
