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90-Day Notice of Deficiency

Letter issued to the taxpayer providing 90 days to file petition in the U.S. Tax Court for review.

Account Adjusted

Adjustment made to an account, increasing or decreasing tax, penalties, or interest.

Action to Enforce Levy

Lawsuit submitted by the IRS to encourage a person or business to turn over levy proceeds or be held liable for the funds requested.

Agreed Claim

Exam or Appeals accepts a taxpayer’s refund claim.

Alternatives Station: Taxpayer Collection Alternatives

Options for resolving balance due accounts and delinquent tax returns.

Alternatives Station: Taxpayer Disagrees With Assessed Amount

A taxpayer disagrees with the changes from an audit or IRS-created tax return.

Appeal Station Taxpayer Files Appeal or Claim Request

A taxpayer requests Collection Due Process (CDP) hearing in response to IRS publicly filed lien or notice of intent to levy.

Appeals Agrees With Taxpayer

When Appeals and a taxpayer agree regarding the treatment of an item.

Appeals Conference

Conference with a technical Appeals employee to discuss IRS actions to resolve the tax liability.

Appeals Considers Refund Claim

Claim filed by a taxpayer on an amended return showing an overpayment of tax.

Appeals Considers Risk of Going to Court (Hazards of Litigation)

Consideration of risks to the government when considering a tax determination.

Appeals Determination

Includes verification of laws or administrative procedures, issues raised by taxpayer, and the balancing test.

Appeals Does Not Agree With Taxpayer

A taxpayer contests the amount the IRS has determined is owed.

Appeals Issues Collection Due Process Determination Letter

A taxpayer’s opportunity to contest Appeals determination before tax court.

Appeals Issues Equivalent Hearing Letter

Advises of Appeal decision; does not provide for judicial review.

Appointment Confirmation

Letter confirming the time and place of the examination appointment and documents needed.

Appointment Scheduled

Letter informing taxpayers their return is under audit, scheduling an audit appointment and requesting documentation.

Assessment Station Taxpayers Balance Is Assessed

The IRS assesses any applicable tax, penalty, and interest owed by the taxpayer.

Assessment Statute Expiration Date (ASED)

The Assessment Statute Expiration Date (ASED) is the end of the time period in which the IRS can assess tax with respect to a particular tax year.

Audit Report – Letter Giving Taxpayer 30 Days to Respond

Statement from the IRS explaining proposed adjustments by examination; provides taxpayer 30 days to respond.