When a taxpayer receives a 90 day letter, the taxpayer has 90 days to file a petition with the United States Tax Court which means the matter will be decided by a judge. In order to represent a taxpayer or business in Tax Court, an advocate must be admitted to practice before the Tax Court. If handled properly, a taxpayer's or business' rights can be protected.
Should you or your business have received a 90 day letter, and want a free consultation, e-mail me at helptax@consolidated.net or contact me at (412) 926-0791 or (724)612-2993.