30-Day and 90-Day Notices
Learn the decision pattern the exam can test, then apply it to a realistic taxpayer fact pattern.
What changes the answer?
Responding to the IRS after a notice of deficiency does not extend the court petition deadline.
A tax-practice scenario
A taxpayer receives a proposed adjustment, delays, and later receives a deficiency notice. Preserve the correct forum at each stage.
Identify the taxpayer, entity, transaction, and tax period first. Write the controlling tests in order, apply only the relevant facts, and keep the reporting result separate from any planning recommendation.
Do not take this shortcut.
Treating both letters as ordinary correspondence with negotiable response dates.
Turn the rule into recall.
Identify notice type immediately and calendar administrative, court, payment, and refund paths separately.
- ExplainState the governing distinction without notes.
- ApplyChange one fact in the scenario and predict the new result.
- RetrieveAnswer an unseen question, then review every option.
Official source and scope
This lesson follows the current PSI content outline and uses the IRS reference below for the underlying tax or practice framework. Always confirm current forms, instructions, thresholds, and effective dates before advising a taxpayer.