Thirty-day Letter Law and Legal Definition

Thirty-day letter is a formal notice from the Internal Revenue Service (IRS) giving a taxpayer thirty days to appeal the proposed finding of a Revenue Agent. A thirty day letter accompanies a revenue agent’s report issued as a consequence of an Internal Revenue Service Audit. It is send upon the rejection of a tax payer’s claim for a refund. A thirty-day letter outlines the tax payer’s appeal procedure before the Internal Revenue Service. A thirty day notice is also known as a pre action notice.

The purpose of a thirty day letter and report is to inform the taxpayer of the results of an income tax audit for a particular year and to extend to him/ her an opportunity to request a conference for a further discussion of a proposed adjustment in his/ her tax liability. [Block-Southland Sportswear Co. v. United States, 1972 U.S. Dist. LEXIS 10992 (E.D.N.C. 1972)]