SNOD Statute Considerations

Generally, the issuance of the 90-Day Letter suspends (extends) the statute of limitations:

150 days (90 days to petition Tax Court plus an additional 60 days to process the case) for taxpayers in the United States.

210 days (150 days to petition Tax Court plus an additional 60 days to process the case) for taxpayers outside the United States.

However, by signing Form 870-EP or Form 4089 the taxpayer waives his/her right to petition Tax Court. As a result, the additional time by which the statute of limitations was "extended" (by the issuance of the 90-Day Letter) is shortened by the amount of time remaining from the date the taxpayer signed Form 870-EP or Form 4089 to the deadline to petition Tax Court.