TRX turns can be offered to a potential assignee.  When a turn is offered, the User receives a notification and they need to either Accept or Reject the offered turn.

As the offered user, when I log into my account, I will see offered turns on my dashboard under "My Turns".  Note in the image below the turn is highlighted with red text for 'offered'

When I click this link, or the link in the email alert, I'm taken to the Project with the pending turn expanded
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Click "Accept" or "Reject" button accordingly.  If you reject the turn, the system will send an alert to the Project Owner.  
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Update 6/27/2017:

We have now launched the "Reject Turn" comment field.  Now, when a turn is rejected, the user is presented with a pop up window.  This pop up window asks the reason for rejecting the turn.   (see below)

The Project owner is then notified regarding the rejection and the comment entered above is sent to the Project Owner via the email alert.  
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The turn then goes back to a status of "Unassigned".