When should the administrative or judicial protest (after receiving an FDDA) be filed?

When should the administrative or judicial protest (after receiving an FDDA) be filed?

• A. Within 60 days from receipt of FDDA
• B. Within 30 days from receipt of FDDA
• C. Within 90 days from receipt of FDDA
• D. Within 15 days from receipt of FDDA

Answer: (B)

After you receive an FDDA, you have to challenge it within a 30-day window. This deadline applies regardless of whether you pursue an administrative protest with the Commissioner or a judicial protest with the Court of Tax Appeals. The countdown starts on the day you actually receive the FDDA and runs for 30 calendar days. A timely protest must clearly state the grounds and include supporting documents; if you file within this period, your challenge will be considered. If you miss the window, the FDDA generally becomes final and executory, with remedies limited to what remains available under the law.

After you receive an FDDA, you have to challenge it within a 30-day window. This deadline applies regardless of whether you pursue an administrative protest with the Commissioner or a judicial protest with the Court of Tax Appeals. The countdown starts on the day you actually receive the FDDA and runs for 30 calendar days. A timely protest must clearly state the grounds and include supporting documents; if you file within this period, your challenge will be considered. If you miss the window, the FDDA generally becomes final and executory, with remedies limited to what remains available under the law.