Notice of Deficiency: Notice of Deficiency & Tax Court
Quick answer
A notice of deficiency, often called the 90-day letter, is the statutory notice the IRS must send before assessing most income tax deficiencies. The taxpayer has 90 days (150 if addressed outside the United States) to petition the Tax Court without paying first. If no petition is filed, the IRS may assess. See IRC 6212 and 6213.
Notice of Deficiency & Tax Court is tested on EA Exam Part 3 (Practices & Procedures). Primary IRS reference: IRC §6212.
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About this EA exam topic
The statutory notice of deficiency (the "90-day letter") is the taxpayer’s ticket to Tax Court. Part 3 tests the 90-day period to petition the Tax Court without first paying the tax, and what happens if the taxpayer does not respond.
Expect questions distinguishing the 30-day letter (Appeals) from the 90-day letter (Tax Court) and the consequences of missing the deadline.
What you'll be tested on
- The 90-day period to petition the Tax Court
- Difference between the 30-day and 90-day letters
- Pay-first vs. petition-without-paying options
- Consequences of not responding
How to prepare
- Memorize 90 days (150 if addressed outside the U.S.).
- Tax Court lets you litigate without paying first.
- Distinguish 30-day (Appeals) from 90-day (deficiency) letters.
Practice questions for Notice of Deficiency & Tax Court
What this topic covers
Notice of Deficiency & Tax Court appears in Part 3: Representation, Practices & Procedures within the Practices & Procedures domain. VantageEA practice questions focus on how notice of deficiency rules are applied in realistic EA exam fact patterns.
What candidates practice
Candidates practice identifying tested facts, choosing the best multiple-choice answer, and reviewing explanations tied to IRC §6212, IRC §6213. This topic supports timed 100-question PSI-style mock tests and shorter topic review sessions.
Related practice-question themes include notice-of-deficiency, 90-day-letter, tax-court, petition.
Frequently asked questions
What is a notice of deficiency?
The 90-day letter that gives the taxpayer the right to petition the Tax Court before assessment, without prepaying the tax.
Which part?
Part 3 (Representation).
Reference?
IRS Publication 556.
Continue studying
More Practices & Procedures topics from Part 3
Appeals Process: IRS Appeals Process
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Circular 230: Circular 230 (Best Practices & Standards)
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Circular 230: Circular 230 (Duties & Restrictions)
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Circular 230: Circular 230 (Sanctions & Disciplinary)
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Circular 230: Circular 230 (Who May Practice)
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EA Enrollment: EA Enrollment, Renewal & CE
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