Within a few weeks after the conclusion of a tax audit you will receive a package with:
A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days,
A copy of the examination report explaining the examiner’s proposed changes,
An agreement or waiver form, and
A copy of Publication 5.
What is the Difference Between a 30-day Letter and 90-Day Letter
You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. The letter will explain what steps you should take, depending on which action you choose. A 30 day letter and a 90 day letter from the IRS mean two very different things. The first is to notify you of your right to appeal. The latter is a notice of deficiency.
If you do not respond to the 30-day letter, or if you do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency.
You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court.
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What a 30 or 90-Day Letter from the IRS means was last modified: January 29th, 2021 by David Klasing