90-Day Letter(redirected from Ninety Day Letter)
A letter that the IRS sends to a taxpayer after an audit. The letter states that the audit has found inconsistencies or other errors in the tax returns and that the taxpayer will have to pay more unless he/she can show that the audit is in error. The letter derives its name from the fact that the taxpayer has 90 days to dispute the results of the audit before reassessment occurs.
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