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1.What is a “30-day letter?” A.. A letter notifying the taxpayer of an auditor\'

ID: 2329837 • Letter: 1

Question

1.What is a “30-day letter?”

A.. A letter notifying the taxpayer of an auditor's proposed changes and the taxpayer's right to

appeal.

B.. A Notice of Federal Tax Lien.

C.. A levy notice.

D.. A letter the IRS is required to send the taxpayer within 30 days after the conclusion of the

audit.

2.Why is a notice of deficiency also called a “90-day letter?”

A.. Because the IRS is required to give the taxpayer 90 days to pay any balance due before it

takes enforced collection action.

B.. Because the notice is always issued 90 days after the conclusion of an audit.

C.. Because the taxpayer has 90 days to file a tax court petition.

D.. Because the taxpayer's account is placed in currently uncollectible status for 90 days after the

notice is issued.

Explanation / Answer

1 A letter notifying the taxpayer of an auditor's proposed changes and the taxpayer's right to appeal is a “30-day letter" 2 Anotice of deficiency also called a “90-day letter Because the taxpayer has 90 days to file a tax court petition.