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EP – 30-Day Letter Procedures

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

The 30-Day Letter gives the taxpayer 30 days to file a protest requesting a hearing with Appeals.

When the exam group issues the 30-Day Letter (group manager agrees with the examiner’s conclusion(s) and no major corrections are needed), the examiner will:

Make any minor corrections to the Revenue Agent Report (RAR), or other portions of the 30-Day Letter package.

Email the 30-Day Letter package, with current INOLES print showing the taxpayer’s name and address, to the group manager (or designee) for review and approval.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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