IRS Notice LTR692: Statutory Notice of Deficiency (90-Day Letter)

IRS LTR692 通知是什么意思？

A Letter 692 is a Statutory Notice of Deficiency — often called a '90-day letter.' It is the IRS's formal, legal determination that you owe additional tax and is the document that gives you the right to challenge the deficiency in the U.S. Tax Court before paying. The 90-day deadline is set by statute and generally cannot be extended.

您为什么会收到 LTR692？

Earlier proposed changes (from a CP2000 or an examination 30-day letter) were not resolved, so the IRS issued this formal notice to preserve its ability to assess the tax.

如何回应 LTR692 通知

Decide quickly. If you disagree, file a petition with the U.S. Tax Court within 90 days (150 days if the notice is addressed outside the United States) — this is the only way to contest the tax without paying it first. If you agree, sign the waiver and arrange payment. Given the legal stakes and strict deadline, consult a tax attorney or qualified representative.

如果忽视会发生什么？

After 90 days the IRS will assess the deficiency and begin collection. Your remaining option is to pay the tax and then sue for a refund — a slower, costlier path than a timely Tax Court petition.

常见解决方式

• File a Tax Court petition within 90 days
• Agree and pay
• Consult a tax attorney

相关的 IRS 通知

• LTR3219 — Statutory Notice of Deficiency
• LTR525 — General 30-Day Letter
• CP2000 — Underreporter Inquiry