Page 51 - Identity Protection PIN (IP PIN)

- 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.