Which One of the Following Statements Regarding the Statutory Notice

question 43

Multiple Choice

Which one of the following statements regarding the statutory notice of deficiency (90-day letter) is false?

• A)Issuance of the 90-day letter suspends the running of the statute of limitations.
• B)The 90-day letter is automatically issued to taxpayers who do not respond to the 30-day letter.
• C)The 90-day letter does not suspend the running of interest on the deficiency.
• D)The 90-day letter cannot be issued to a taxpayer until after the Appeals Division has reviewed the agent's proposed adjustments with the taxpayer.
• E)A taxpayer cannot petition the Tax Court for relief until the 90-day letter has been issued.

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Definitions:

Strategic Benefits

Advantages gained from implementing long-term plans that align with an organization's overall goals and objectives.

Resource Allocation

The process of assigning and managing assets, funding, and other resources among various projects or business units to maximize efficiency and achieve strategic objectives.

Merger Integration

The process of combining and restructuring two or more companies into a single entity, focusing on aligning organizational culture, systems, and operations.

Person-Hours

Represents the amount of work performed by an average worker in one hour, used to measure the amount of effort required to complete a task.