What This Letter Means

You received a Notice of Deficiency, often called a 90-day letter, and then sent the IRS more information asking it to reconsider. Letter 555-T, Reconsideration After Statutory Notice, tells you the result of that review.

There are two outcomes:

  • Your information reduced the deficiency. The letter comes with a supplemental report labeled "Supplement to the Notice of Deficiency" showing the lower amount.
  • Your information didn't change the deficiency. The amount in the original notice stands.

On a joint return, each spouse gets a separate copy.

The Most Important Point

This letter does not extend your deadline to file a petition with the U.S. Tax Court. The supplemental report does not cancel or replace the original notice of deficiency. The last day to petition is still the date printed on your notice of deficiency, generally 90 days from that notice (150 days if it was addressed to you outside the U.S.).

During reconsideration, the IRS generally can't increase the deficiency shown in the original notice, and it doesn't add new issues unless you bring them up. If you petition the Tax Court, that changes, and the IRS can raise issues there.

What to Do

  • Find the original notice of deficiency and confirm the last day to petition.
  • If you agree with the revised or original amount, follow the instructions in the letter.
  • If you still disagree, file a Tax Court petition before the deadline. Don't wait for more IRS correspondence.

Deadlines

The Tax Court deadline on your notice of deficiency controls. If it passes without a petition, the IRS can assess the tax.

If your 90-day deadline is running and the IRS still won't fix the numbers, call us at (813) 229-7100.