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Notice code 054 — We didn’t allow your Deferral of Additional 1993 Taxes. In order to claim this deferral, you must ha…
We didn’t allow your Deferral of Additional 1993 Taxes. In order to claim this deferral, you must have filed your 1993 tax return by April 15, 1994.
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054
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What the IRS language says
We didn’t allow your Deferral of Additional 1993 Taxes. In order to claim this deferral, you must have filed your 1993 tax return by April 15, 1994.
What it usually means
054 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
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