The Notice of Deficiency If you are audited and cannot come to an agreement with the examining agent, the IRS will issue what is known as a Notice of Deficiency (sometimes also called the 90 Day Letter). The Notice of Deficiency contains a calculation of the additional tax, interest and penalties the IRS believes you [...]

You have the right to appeal any IRS action, determination, decision or ruling. The method and manner of the appeal varies depending on the nature of the dispute. IRS Appeals Rights Chart The following chart shows the various IRS appeals processes and how and when to apply for them. IRS ACTION WHEN TO APPEAL HOW [...]