If a taxpayer receives a 30-day letter from the Internal Revenue Service, the taxpayer:

Must pay the tax deficiency or respond to the issues raised through written correspondence to the IRS within 30 days of the date of the letter. May ignore the letter and take no action. Must pay the tax deficiency or file a petition with the Tax Court within 30 days of the date of the letter. Must pay the tax deficiency and file a petition with the District Court within 30 days of the date of the letter