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Statutory Notice of Deficiency Letter If you have received a Statutory Notice of Deficiency letter from the IRS, do not ignore the notice. You need to take immediate action to protect your right to contest the underlying adjustments in Tax Court. The best defense to receiving an IRS Statutory Notice of Deficiency is to hire tax legal counsel. Please understand- Gregory Law Group is here for You! A notice of deficiency, also called a "statutory notice of ...