Page 53 - Avoid False Claims
P. 53

- Here's what will happen if

                                                                 the IRS does not agree with


                                                                 the taxpayer's position:

                                                                   - The agency will issue a


                                                                        notice proposing a tax


                                                                        adjustment. This is a


                                                                        letter that comes in the

                                                                        mail.


                                                                   - This notice provides the


                                                                        taxpayer with a right to

                                                                        challenge the proposed

        Taxpayer bill of rights                                         adjustment.



                                                                   - The taxpayer makes this

        Here are some                                                   challenge by filing a



        specific t hings                                                petition in U.S. Tax Court.



        t his right  affords                                       - The t axpayer must



        t axpayers.                                                     generally file t he




                                                                        pet it ion wit hin 90 days


                                                                        of t he dat e of t he



                                                                        not ice, or 150 days if it



                                                                        is addressed out side



                                                                        t he Unit ed St at es.
   48   49   50   51   52   53   54   55   56   57   58