Statutory notice of deficiency is a
90 day letter
Trust fund recovery penalty
100%
Failure to pay or file penalty
25%
Frivolous tax position penalty
20%
Trust fund recovery penalty was enacted to encourage
Collected excise tax
Irs must notify taxpayer in writing within how many days after filing lien
5 business days
Type of collection that allows irs to waive the 10 day period of notice and demand of tax
Jeopardy levy