When the IRS issues a notice of tax due, the taxpayer has 30 days to either pay the tax or file a petition with the Tax Court. This is conveyed in the "thirty-day letter."

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The "thirty-day letter" is a notice from the IRS that gives the taxpayer 30 days to request an appeal with the IRS, not to file a petition with the Tax Court. The taxpayer has 90 days to file a petition with the Tax Court after receiving a "ninety-day letter" or Notice of Deficiency.

When the IRS Issues a Notice of Tax Due, the Taxpayer