What is another name for the Statutory Notice of Deficiency?

The Statutory Notice of Deficiency is commonly referred to as a "90-day letter." This designation arises from the fact that it provides taxpayers with a formal notice from the IRS indicating that they owe additional taxes, and it allows them a period of 90 days to respond before the IRS takes further action, such as issuing a tax assessment. The letter outlines the proposed tax deficiency and gives the taxpayer the opportunity to dispute the findings either by addressing the issue directly with the IRS or by appealing to the U.S. Tax Court.

The other terms mentioned do not accurately represent the concept of the Statutory Notice of Deficiency. An audit summary typically relates to findings from an IRS audit rather than a notice of deficiency. An IRS notification may refer to any general communication from the IRS, without specifying it as a deficiency notice. Compliance request does not denote a specific notice regarding tax deficiencies and instead refers to broader requests for documentation or information in relation to compliance with tax laws. Thus, the term "90-day letter" is the recognized and precise term for the Statutory Notice of Deficiency.