thirty-day letter

thirty-day letter
A letter which accompanies a revenue agent's report (RAR) issued as a result of an Internal Revenue Service audit of a taxpayer (or the rejection of a taxpayer's claim for refund). The letter outlines the taxpayer's appeal procedure before the Internal Revenue Service. If the taxpayer does not request any such procedures within the 30-day period, the Internal Revenue Service will issue a statutory notice of deficiency (the "90-day letter").

Black's law dictionary. . 1990.

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