Your client received the request for supporting documentation and you dutifully submitted it by the deadline. Instead of a letter thanking you for being so diligent, instead arrives a dreaded Notice of Deficiency, telling your client they believe they owe money and giving you 90-days to file in United States Tax Court. Why? It’s almost as if a human being did not even look at what you sent…

This program will review the process for challenging the Notice of Deficiency, including the process from Tax Court on, and what to do if the Tax Court deadline is missed.