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:

Significant Others

People who play important roles in the early socialization experiences of children.

Culture's Standards

The measures and norms that are adopted and recognized within a culture to guide behavior, practices, and evaluations of what is deemed acceptable or desirable.

Socially Disapproved

Actions or behaviors that are generally condemned or regarded negatively by society.

Behaviors

The way a person or group behaves or responds when faced with outside or inside forces.