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If you receive a Notice of Deficiency, act immediately — you must file a petition in U.S. Tax Court within 90 days (150 if mailed from outside the U.S.). Draft a concise petition that identifies the issues, states the facts, and attaches the deficiency notice; after filing expect discovery, possible settlement conferences, and a trial if the case doesn’t resolve. Common pitfalls include missing the deadline, failing to include the notice, and not preserving supporting records; filing fees apply unless you qualify for in forma pauperis. For more informattion please visit [/url][url=https://www.statenationalsrock.com/]state national rock.com