Question

When the IRS mails a statutory notice of deficiency to the taxpayer, the assessment and collection period is suspended for 150 days (210 days if the letter is addressed to a person who is outside the United States).

Answer 1

The assessment and collection period is suspended when the IRS mails a statutory notice of deficiency to the taxpayer.

Step-by-step explanation:

When the IRS mails a statutory notice of deficiency to the taxpayer, the assessment and collection period is suspended for 150 days (210 days if the letter is addressed to a person who is outside the United States).