- NEXTRECORD -
The 90-day unit is responsible for issuing notices of
deficiency to taxpayers in the North Texas internal revenue
district. The 90-day unit is also responsible for determining
the last known addresses of taxpayers to whom such notices are
sent. Ivanhoe, Texas, is located within the North Texas internal
revenue district.
When a case arrives in the 90-day unit, it is assigned to a
reviewer who checks the file for accuracy. The file is then sent
to a data transcriber who, using a computer database, determines
the taxpayer's last known address for purposes of preparing and
mailing a notice of deficiency. If the data transcriber cannot
determine the taxpayer's last known address, he or she may list
several addresses to which duplicate copies of the notice of
deficiency should be sent. The case is thereafter returned to
the reviewer who, based on the available information, validates
the address or addresses to which the notice of deficiency should
be sent as identified by the data transcriber.
The reviewer then sends the file to a 90-day clerk. The 90-
day clerk is responsible for checking the correctness of the
notice of deficiency and ensuring that there is a duplicate copy
of the notice available to send to each address listed for a
taxpayer. Using information contained in the notice of
deficiency, the 90-day clerk copies onto the back of the
envelopes in which copies of the notice of deficiency will be
mailed, the taxable year or years placed in issue by the notice
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011