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US Tax Court

90 day letters

You have been audited and a Notice of Assessment has been issued. Perhaps you could not reach a satisfactory result during an Administrative Appeal or you failed to timely file for an Administrative Appeal of the Revenue Agent’s Report. In either case, you have 90 days from the date you receive a Notice of Assessment in which to appeal the proposed assessments to the U.S. Tax Court.

    The Internal Revenue Service has audited your books and records. It may have been a letter audit, a desk audit or a field audit. The Revenue Agent’s report has been issued and you did not agree with the examiner’s conclusions. You may have attempted to resolve your questions in an Administrative Appeal or you may have missed the filing deadline for an Administrative Appeal. Regardless of the reason, questions remain concerning the proposed assessment of tax, interest and penalties. 

     If an IRS Appeals Officer has reviewed your case, the Appeals Officer will issue a Notice of Assessment at the conclusion of an Administrative Appeal. If an IRS Appeals Officer has not reviewed your case, the audit examiner will issue a Notice of Assessment at the conclusion of the 30 – day period following the date upon which she issues her Revenue Agent’s Report. 

    In either case, if you disagree with the conclusions of the Internal Revenue Service, you are confronted with accepting 

the assessment and making provision for payment of the tax, penalties and interest or filing a petition to the US Tax Court for review of your case before a judge. 

If you choose to request review of your case in US Tax Court, you should be aware that:

    1. The Internal Revenue Service will be represented by an attorney; and
    2. The US Tax Court observes formal rules of procedure and evidence in all filings and hearings that come before the court.

    If you have decided to pursue review of your case before the US Tax Court, you must decide to whom you will entrust the responsibility of advocating your positions before the court. Your advocate must recognize their primary objective and have the skills and ability to maintain their focus on the primary objective, which is helping you resolve your dispute favorably, economically and professionally through negotiations with the attorney for the Internal Revenue Service or at trial before a judge.

 The Bessert Law Firm has the technical expertise, experience and professional decorum you should expect from your advocate as we work together to resolve your case in US Tax Court.