A Taxpayer Will Receive a 30-Day Letter

A taxpayer will receive a 30-day letter

A) only if the taxpayer is more than 30 days late in filing the tax return.
B) to provide notification that the taxpayer's return has been selected for audit.
C) after a 90-day notice of deficiency notifying the taxpayer there is only a 30-day period to file a protest in court
D) as the first notice of a proposed deficiency