Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS
Breadcrumb Region

Private Foundation Excise Tax Litigation

If the taxpayer does not respond to a thirty-day letter within the time set, the Service will issue a statutory notice of deficiency.  The taxpayer has 90 days (150 days if the notice is mailed to a person outside of the United States and the District of Columbia) to file a petition with the United States Tax Court for a redetermination of the deficiency.

In addition, a foundation may contest the additional tax in the United States District Court or in the United States Court of Claims if the initial tax is paid. The additional tax does not have to be paid.

Additional information

Claims for refund or credit


Return to Life Cycle of a Private Foundation