30-day letter
Defined in 1 place of the United States Code.
The term “30-day letter” means the first letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Independent Office of Appeals.
Source
- 2019–present26 U.S.C. § 6603Internal Revenue Code · Deposits made to suspend running of interest on potential underpayments, etc. · in this section
The term “30-day letter” means the first letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Office of Appeals.
Source
- 2005–201926 U.S.C. § 6603Internal Revenue Code · Deposits made to suspend running of interest on potential underpayments, etc. · in this section