THIRTY-DAY LETTER

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, […]

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thirty-day letter

glossary / THIRTY-DAY LETTER, 三十日通知单

thirty-day letter 〈美〉三十日通知单国内税务署在对某一纳税人进行审计(或拒绝纳税人的退税请求)后所发出的通知单，同时附上一份税务代理人报告。在30日内，纳税人可以向国内税务署提出上诉，如其未在30日期限内上诉，则国内税务署即发出纳税不足的法定通知，即90日通知单。 (→ninety-day letter)

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