{"id":28198,"date":"2017-09-18T17:45:02","date_gmt":"2017-09-18T17:45:02","guid":{"rendered":"https:\/\/resource-center.hrblock.com\/?p=28198"},"modified":"2018-04-16T22:31:41","modified_gmt":"2018-04-17T03:31:41","slug":"tax-dictionary-deficiency-procedures","status":"publish","type":"post","link":"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-deficiency-procedures\/","title":{"rendered":"Deficiency Procedures"},"content":{"rendered":"

IRS Definition<\/strong><\/h2>\n

A notice of deficiency must be issued when there is a proposed tax deficiency with which the taxpayer does not agree and:<\/p>\n

    \n
  1. The statute of limitations is imminent and no extension can be obtained,<\/li>\n
  2. The taxpayer does not respond to, or file a valid protest to, a 30-day letter, or<\/li>\n
  3. The taxpayer requests the issuance of the notice in order to petition the case to the Tax Court.<\/li>\n<\/ol>\n

    More from H&R Block<\/strong><\/h2>\n

    The IRS follows certain rules called deficiency procedures to charge you taxes after an audit <\/a>or CP2000\/underreporter adjustment<\/a>, or when the IRS prepares a tax return for you because you didn\u2019t file one<\/a>. Deficiency procedures mean that the IRS sends a series of notices:<\/p>\n

      \n
    1. First, you\u2019ll receive a 30-day letter<\/strong> that shows the additional taxes, penalties<\/a>, and interest the IRS thinks you owe. This letter gives you 30 days to appeal the proposed amount within the IRS.<\/li>\n
    2. If you don\u2019t take any action after the first letter<\/strong>, or if your appeal<\/a> within the IRS is unsuccessful, you\u2019ll receive a 90-day letter (known as a Statutory Notice of Deficiency<\/a>).\u00a0This letter\u00a0gives you 90 days to file a petition with the U.S. Tax Court<\/a> to appeal the taxes.<\/li>\n
    3. If you don\u2019t take any action after the 90-day letter<\/strong>, or if your Tax Court appeal is unsuccessful, you\u2019ll receive a bill from the IRS for the taxes, penalties, and interest you owe.<\/li>\n<\/ol>\n

      If you want to appeal the taxes after you receive the bill, your only option is to pay the amount and then file a formal claim for refund<\/a>.<\/p>\n

      Learn what to do if you receive a deficiency notice and can’t pay your taxes.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

      IRS Definition A notice of deficiency must be issued when there is a proposed tax deficiency with which the taxpayer does not agree and: The statute of limitations is imminent and no extension can be obtained, The taxpayer does not respond to, or file a valid protest to, a 30-day letter, or The taxpayer requests […]<\/p>\n","protected":false},"author":605,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-28198","post","type-post","status-publish","format-standard","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"Tax Dictionary - Tax Deficiency Procedures | H&R Block<\/title>\n<meta name=\"description\" content=\"Get the facts from H&R Block about IRS deficiency procedures, which are notices the IRS sends when you owe taxes because of an underlying tax problem.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-deficiency-procedures\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deficiency Procedures\" \/>\n<meta property=\"og:description\" content=\"Get the facts from H&R Block about IRS deficiency procedures, which are notices the IRS sends when you owe taxes because of an underlying tax problem.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-deficiency-procedures\/\" \/>\n<meta property=\"og:site_name\" content=\"H&R Block\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hrblock\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-18T17:45:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-04-17T03:31:41+00:00\" \/>\n<meta name=\"author\" content=\"Elyce Luegers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hrblock\" \/>\n<meta name=\"twitter:site\" content=\"@hrblock\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Elyce Luegers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-deficiency-procedures\/\",\"url\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-deficiency-procedures\/\",\"name\":\"Tax Dictionary - 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