### Question
How does the law define qualified offer period?


### Answer
Under *26 U.S.C. § 7430*, **qualified offer period** is defined as:

> the period—



(A) beginning on the date on which the first letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Office of Appeals is sent, and



(B) ending on the date which is 30 days before the date the case is first set for trial

#### Citation:
  - *26 U.S.C. § 7430*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter B-Proceedings by Taxpayers and Third Parties**

