thirty day letter

thirty-day letter. A letter that accompanies a revenue agent’s report issued as a result of an Internal Revenue Service audit or the rejection of a taxpayer’s claim for refund and that outlines the taxpayer’s appeal procedure before the Internal Revenue Service. • If the taxpayer does not request any such procedure within the 30-day period, the IRS will issue a statutory notice of deficiency. — Also written 30-day letter. Cf. NINETY-DAY LETTER. [Cases: Internal Revenue 5044.]

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词条贡献者

译者Stanley，毕业于法国顶尖的高级翻译学院，擅长翻译各种与数据保护与网络安全相关的法律文件。