What is the US equivalent to a notice of assessment?

The US equivalent to a notice of assessment is typically the IRS Notice of Proposed Adjustment or an IRS audit notice. These documents inform taxpayers of discrepancies or adjustments related to their tax returns, often following an audit or review. They outline any changes to the taxpayer's reported income, deductions, or credits, and inform them of the potential tax liability resulting from those changes. Taxpayers have the right to respond or dispute the findings presented in these notices.