Deficiency

Among the surest bets in life is that when you get audited, the IRS will notify you if you owe them much more quickly than if they owe you.

When the IRS determines that you owe them, they send a letter stating that you have a deficiency, meaning a discrepancy in their favor, in which you owe them and need to make payment. Going to the IRS in person will likely involve extended waiting times in queues and dealing with bureaucrats to dispute the deficiency.

Bureaucrats’ deficiencies are more along the lines of what is between their ears, rather than their wallets, so be forewarned.