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 Taxes: Statutory Notice of Deficiency

If the taxpayer does not respond in 30 days, a statutory notice of deficiency will be issued. 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 re-determination of the deficiency.

If the taxpayer does not file a petition with the Tax Court, the tax will be assessed.

Return to Life Cycle of a Private Foundation