Understanding the Thirty-day Letter: Your Guide to IRS Appeals

Definition & Meaning

A thirty-day letter is an official communication from the Internal Revenue Service (IRS) that informs a taxpayer of the results of an income tax audit. It provides the taxpayer with thirty days to appeal the findings presented by a revenue agent. This letter is typically sent after a taxpayer's claim for a refund has been rejected and accompanies a revenue agent's report. The thirty-day letter outlines the appeal process available to the taxpayer, allowing them to request a conference to discuss any proposed adjustments to their tax liability.

Table of content

Real-world examples

Here are a couple of examples of abatement:

(Hypothetical example) A taxpayer receives a thirty-day letter after an IRS audit reveals discrepancies in reported income. The letter informs them of the proposed adjustments and provides instructions on how to appeal the findings if they disagree.

(Hypothetical example) A small business owner receives a thirty-day letter following an audit that denied their claim for a tax refund. The letter details the adjustments made and the steps they can take to contest the decision.

Comparison with related terms

Term Description
Thirty-day letter Formal notice from the IRS allowing a taxpayer to appeal audit findings.
Revenue agent's report A detailed document outlining the results of an IRS audit, which accompanies the thirty-day letter.
Audit notice General communication from the IRS indicating that a taxpayer's return is being audited, which may or may not lead to a thirty-day letter.

What to do if this term applies to you

If you receive a thirty-day letter, it is important to take the following steps:

  • Review the letter and the accompanying revenue agent's report carefully.
  • Determine whether you agree with the proposed adjustments.
  • Consider your options for appealing the findings within the thirty-day timeframe.
  • Utilize US Legal Forms to access templates that can assist in drafting your appeal.
  • If the situation is complex, consider consulting a tax professional for guidance.

Quick facts

Attribute Details
Issuing Authority Internal Revenue Service (IRS)
Response Time Thirty days
Purpose To notify taxpayers of audit findings and provide an opportunity to appeal

Key takeaways

Frequently asked questions

Review the letter carefully, determine if you agree with the findings, and consider appealing within the thirty-day period.