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IRS Notice of Deficiency

IRS Tax Attorneys Based in San Diego

What is an IRS Notice of Deficiency and should it concern you? This is also known as a “Statutory Notice of Deficiency” or a “90-Day Letter,” and it notifies the taxpayer that the IRS intends to make changes to his or her tax return(s). This notice is usually sent out upon the completion of an IRS audit, but it may also be used to notify you of proposed changes to your tax returns or an assessment if you have not filed a tax return and the IRS believes additional taxes are owed.

The IRS Notice of Deficiency will list the changes the IRS intends to make to your tax returns and include a calculation of any new taxes, penalties, and interest that are due. The IRS Notice of Deficiency is often called a “90-Day Letter” as the taxpayer has 90 days from the receipt of the notice to file a complaint to the appropriate U.S. Tax Court before the changes become permanent.

If You Have Received an IRS Notice of Deficiency, You Have Several Legal Options

If you have received an IRS Notice of Deficiency we invite you to contact us or call today for a free and substantive consultation at 866-631-3470. You have several potential courses of action, and it is important to understand your rights as a taxpayer, as well as the potential consequences of each option available to you.

If you received the IRS Notice of Deficiency at the end of an audit and are in disagreement with the findings of the audit itself, you have the right to appeal the audit. There is a short window of time to file the audit appeal request, and time is of the essence.

If the time frame for an appeal has passed, or if it is in your best interest the experienced tax attorneys at Allen Barron may recommend challenging the findings of the IRS auditor in U.S. Tax Court. You have the right to appear before a federal judge, bring witnesses and challenge the findings contained within the Notice of Deficiency.

If you take no action at all, or choose not to file an IRS audit appeal or challenge the case in U.S. Tax Court, the findings contained within the notification become “final” after 90 days, and the IRS will immediately begin collection proceedings.

It is Almost Never In Your Interest to Sign a “Waiver” of an IRS Notice of Deficiency

The IRS has been known to boldly ask US taxpayers to sign a “waiver” of their IRS Notice of Deficiency. It is almost never in your best interest to do so, and you should not take action without contacting the experienced IRS tax attorneys at Allen Barron. If a U.S. taxpayer agrees to the “Waiver,” the IRS can and will immediately begin collection procedures.

What Should You Do If You Receive an IRS Notice of Deficiency?

What you should not do is contact the IRS. U.S. Taxpayers should never contact the IRS directly. The issuance of the IRS Notice of Deficiency means no one at the IRS is able to help you. Your case has progressed beyond that point.

The tax attorneys at Allen Barron will provide insight and a free and substantive consultation when you call 866-631-3470. We will discuss your unique circumstances and the options available to resolve the issues you face with the IRS. Our discussions are protected by the attorney-client privilege, and you will enjoy the comfort and peace of mind knowing that Allen Barron’s experienced team is working on your behalf.

We have a strong track record of negotiation with the IRS, and we will do everything possible to reduce the amount you owe and protect you from the incredible powers of the IRS. The IRS Notice of Deficiency provides a 90-day timeframe for Allen Barron’s tax attorneys to take actions on your behalf that can reduce or eliminate the amount you owe the agency, and to fight for your rights.

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Contact Us To Learn More About Allen Barron's Services

For more information or to discuss your tax, legal and accounting needs contact Allen Barron or call 866-631-3470 for a free and confidential initial consultation. Learn about the importance of integrated business strategy and coordination across legal, tax and accounting systems.

Offices of Allen Barron, Inc.

Main Office

16745 West Bernardo Drive, Suite 260
San Diego, CA 92127
Phone: 858-304-0947
Phone: 866-631-3470
Fax: 858-376-1410

San Diego Office

5720 Oberlin Drive
San Diego, CA 92121
Phone: 866-631-3470
Fax: 760-741-1410

Las Vegas Office

333 South Sixth Street, Suite 230
Las Vegas, NV 89101
Phone: 702-749-4430
Fax: 702-933-1748

San Diego Office

750 B Street, Suite 2610
San Diego, CA 92101
Phone: 619-702-8356
Fax: 619-923-8356

San Francisco Office

300 Montgomery Street, Suite 410
San Francisco, CA 94101
Phone: 415-481-0475
Fax: 415-762-1539

Phoenix Office

40 North Central Avenue
Phoenix, AZ 85004
Phone: 602-903-7018
Fax: 602-357-1655