Final answer:
A taxpayer who disagrees with IRS adjustments is sent a 30-day letter, initiating the appeals process and giving them 30 days to respond.
Step-by-step explanation:
When a taxpayer does not agree with the IRS agent's proposed adjustments, a 30-day letter is issued. This letter officially notifies the taxpayer of their right to appeal the proposed changes before the IRS makes a final determination. Receiving this letter begins the formal appeals process, and the taxpayer has 30 days to respond with their agreement or further contest the proposed adjustments.