This letter advises you of the Appeals determination on your case and grants you the right to petition the Tax Court for judicial review of the determination, if you disagree with the appeals determination. If you want to dispute the Appeals determination in court, you must file a petition with the United States Tax Court within 30 days from the date of the letter. If you do not timely petition the tax court, your case is returned to Collection for further enforcement action or case resolution.
NTA Blog
11/7/2024
IRS Proposed Regulations on Third Party Contacts Unfairly Erode Taxpayer Notice ...
Proposed regulations permitting the IRS to shorten third-party notice requirements in certain circum...