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.

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.

Contact my office to schedule your reduced rate initial consultation to learn how I can assist with your individual tax law concerns.