30 Day Letter

If the IRS and a taxpayer disagree on the treatment of an item following an audit, the taxpayer will receive a letter that contains instructions on how to appeal the IRS proposed deficiency.  This letter also is received if the taxpayer ignores the IRS audit.  This letter is commonly referred to as the 30-day letter because it gives the taxpayer 30 days in which to appeal the decision of the examining agent.   To appeal the examiner’s proposed adjustments, a “Protest” is submitted requesting a conference with the Appeals Office to discuss the disputed issues. Because this is not a statutory letter, extensions may be granted to request an appeals conference.

Resources

Documents

30 Day Letter

Documents on IRS.gov

Your Appeal Rights and How To Prepare a Protest If You Don’t Agree
IRS Publication No. 5

Examination of Returns, Appeal Rights, and Claims for Refund
IRS Publication No. 556