{"id":35014,"date":"2018-02-21T14:26:56","date_gmt":"2018-02-21T20:26:56","guid":{"rendered":"https:\/\/resource-center.hrblock.com\/?p=35014"},"modified":"2020-06-09T14:43:13","modified_gmt":"2020-06-09T19:43:13","slug":"need-know-irs-statutory-notice-deficiency","status":"publish","type":"post","link":"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/need-know-irs-statutory-notice-deficiency\/","title":{"rendered":"What You Need to Know About an IRS Statutory Notice of Deficiency"},"content":{"rendered":"<p>This IRS notice goes by many names: Statutory Notice of Deficiency, SNOD, 90-day letter, and ticket-to-Tax Court. Many recognize it by the way it arrives \u2013 by certified mail from the IRS.<\/p>\n<h2>What\u2019s a Statutory Notice of Deficiency?<\/h2>\n<p>When the IRS thinks you owe taxes, it sends a series of notices. These letters propose taxes, penalties and interest the IRS says you owe for each tax period.<\/p>\n<p>If you don\u2019t respond to these notices or don\u2019t pay, the IRS will send a Statutory Notice of Deficiency. It\u2019s commonly <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-notice-cp3219a\/\" target=\"_blank\" rel=\"noopener noreferrer\">notice CP3219A<\/a> or <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-letter-531-notice-deficiency\/\" target=\"_blank\" rel=\"noopener noreferrer\">Letter 531<\/a>.<\/p>\n<h2>This notice gives you important appeal rights<\/h2>\n<p>After you get the Statutory Notice of Deficiency, you\u2019ll have 90 days to petition the U.S. Tax Court before paying the taxes, if you disagree with the IRS. You won\u2019t get any extensions of time past the 90-day deadline, so it\u2019s important to act quickly.<\/p>\n<p>If you file a Tax Court petition, the IRS will often give you \u201cextra\u201d appeal rights. Here\u2019s how that works:<\/p>\n<ul>\n<li>The IRS gets notified that you have filed a Tax Court petition.<\/li>\n<li>Your case goes to the IRS Office of Appeals. This is where you may be able to work out issues directly with the IRS \u2013 without having to go to Tax Court. IRS Appeals often helps taxpayers avoid expensive and time-consuming court appearances. Learn more about filing a case in the <a href=\"http:\/\/www.ustaxcourt.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">U.S. Tax Court<\/a>.<\/li>\n<\/ul>\n<p>The deficiency notice will also tell you about your right to contact your local Taxpayer Advocate Service office. The <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-taxpayer-advocate\/\" target=\"_blank\" rel=\"noopener noreferrer\">Taxpayer Advocate Service<\/a> is a separate group within the IRS that can help if your issue is causing you financial hardship, you have tried repeatedly and are not receiving a response from the IRS, or you feel your taxpayer rights are being violated. The Taxpayer Advocate may be helpful if you have received the Statutory Notice of Deficiency in error. For example, if the IRS did not consider the information you timely submitted in response to a <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-cp2000-notice\/\" target=\"_blank\" rel=\"noopener noreferrer\">CP2000<\/a> or a <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-irs-mail-audit\/\" target=\"_blank\" rel=\"noopener noreferrer\">mail audit notice<\/a>.<\/p>\n<p>The IRS sometimes includes Form 4089-B, <em>Notice of Deficiency-Waiver<\/em>, or Form 4549, <em>Income Tax Examination Changes<\/em>, to allow you to agree to the tax assessment.<\/p>\n<h2>This notice is the last stop before the IRS will start collecting your taxes<\/h2>\n<p>During the 90-day period, the IRS can\u2019t start collecting your taxes. But if you don\u2019t file a petition with the Tax Court, the IRS will charge you the taxes and send you a bill.<\/p>\n<p>Then, if you don\u2019t pay or <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/what-if-i-cant-pay-taxes\/\">make other arrangements with the IRS<\/a>, the IRS can start collecting your bill with tools like <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-federal-tax-lien\/\" target=\"_blank\" rel=\"noopener noreferrer\">federal tax liens<\/a> and <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-levy\/\">levies<\/a>.<\/p>\n<h2>How to respond to a Statutory Notice of Deficiency<\/h2>\n<p>The most important thing is to respond by the deadline.<\/p>\n<p>If you need to appeal an IRS decision, take action before the deadline in your Statutory Notice of Deficiency. Doing so will help you keep your appeal rights within the IRS and in Tax Court.<\/p>\n<p>Start by learning about how to handle an <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-audits\/\">IRS audit<\/a> or <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-notice-cp2000\/\">CP2000 notice<\/a> \u2013 or <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/bill-for-unpaid-taxes\/\">what to do when you can\u2019t pay your tax bill<\/a>. You may even have options to <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-penalties\/\">reduce or remove IRS penalties<\/a> associated with your Statutory Notice of Deficiency.<\/p>\n<p>Or, you can outsource the work to a tax pro, who can help you get your case in order and deal with the IRS for you. If you have received a Statutory Notice of Deficiency, you are at the point where you will likely need help from a tax professional. Learn about <a href=\"https:\/\/www.hrblock.com\/tax-offices\/extended-tax-services\/tax-audit\/audit-support.html\">H&amp;R Block\u2019s Tax Audit &amp; Notice Services<\/a>. Or make an appointment for a free consultation with a local tax professional by calling <strong>855-536-6504<\/strong> or <a href=\"https:\/\/www.hrblock.com\/tax-offices\/local-offices\/#!\/en\/office-locator\/\">finding a local tax pro<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This IRS notice goes by many names: Statutory Notice of Deficiency, SNOD, 90-day letter, and ticket-to-Tax Court. Many recognize it by the way it arrives \u2013 by certified mail from the IRS. What\u2019s a Statutory Notice of Deficiency? When the IRS thinks you owe taxes, it sends a series of notices. These letters propose taxes, [&hellip;]<\/p>\n","protected":false},"author":605,"featured_media":30402,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-35014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"<title>What You Need to Know About an IRS Statutory Notice of Deficiency | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"The Statutory Notice of Deficiency is part of a series of notices sent by the IRS to propose additional tax, penalties and interest. Learn more from the tax experts at H&amp;R Block.\" \/>\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\/need-know-irs-statutory-notice-deficiency\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What You Need to Know About an IRS Statutory Notice of Deficiency\" \/>\n<meta property=\"og:description\" content=\"The Statutory Notice of Deficiency is part of a series of notices sent by the IRS to propose additional tax, penalties and interest. 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