EA Exam Course: The 90-Day Letter: Notice of Deficiency Deadlines & Tax Court Access
Автор: Enrolled Angel
Загружено: 2026-03-10
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EA Exam Prep Course — Part 3: Representation
Unit 3.11: IRS Appeals and the US Tax Court
Lesson 3: The 90-Day Letter: Notice of Deficiency Deadlines That Control Tax Court Access
0:00 Intro
0:05 Notice of Deficiency
0:29 Required
0:52 U.S. address vs Foreign address
1:18 Timely Petition
1:44 Missed Deadline
2:10 Date
2:36 Practice Questions
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