The "30-day" letter gives the taxpayer the opportunity to request an appeals conference or agree to a proposed IRS adjustment on the taxpayer's income tax return.

Question

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The purpose of the "30-day" letter is to give the taxpayer the opportunity to request an appeals conference or agree to a proposed IRS adjustment on their income tax return. The letter informs the taxpayer of their right to challenge the proposed adjustment and provides instructions on how to request an appeals conference. If the taxpayer does not respond to the letter within 30 days, the IRS will assess the proposed adjustments and send a notice of deficiency, which gives the taxpayer the right to petition the Tax Court.

The "30-Day" Letter Gives the Taxpayer the Opportunity to Request