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.
A Claim for Refund is a request made by taxpayers to the IRS seeking a refund for taxes paid in prior years, often due to errors or the availability of carryback losses or credits.
The Problem Resolution Program (PRP) is an avenue provided by the IRS for aggrieved taxpayers who have difficulty getting their voices heard, providing them with assistance and advocacy.
The Small Claims Division is a specific section of the Tax Court where taxpayers can resolve disputes involving amounts not exceeding $10,000 in a less formal and expedient manner compared to standard procedures.
