Matt received a notice from the IRS dated June 27, 2021 that an additional assessment has been made with respect to his timely filed 2020 federal income tax return on account of a mathematical error appearing on the return. Matt disputes that there was any mathematical error. What action should Matt take, and within what period of time, to assure that the additional tax will not be collected from him until he has had an opportunity to present his position to the IRS? (Please cite to the IRC and refer to the specific IRS form that should be used for a particular purpose. You will also need to cite to Circular 230 where appropriate)