Legal Dictionary of Pakistan

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. Cf. NINETY-DAY LETTER.