Tax Appeals

30-Day Letter
A 30-Day Letter is a formal notice issued by the Internal Revenue Service (IRS) giving the taxpayer 30 days to appeal the proposed finding of a Revenue Agent.
Inspector of Taxes
A civil servant responsible to HM Revenue and Customs for issuing tax returns and assessments, conducting appeals, and agreeing on tax liabilities with taxpayers.
Special Commissioners
A body of specialized tax lawyers appointed to hear appeals against assessments to various taxes, including income tax, corporation tax, capital gains tax, and inheritance tax.

Accounting Terms Lexicon

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