Published: February 12, 2025

By: Kari Brummond|Reviewed by: Charles P. Corsello, EA

Petitioning the U.S. Tax Court: A Guide for Taxpayers

Tax Court Petition

If you disagree with certain IRS decisions, you may need to take your case to the U.S. Tax Court. The Tax Court is a federal court independent of the IRS that hears civil cases between taxpayers and the IRS. The process starts with filing a petition.

This post outlines the basics of how and when to file a Tax Court petition. Then, it looks at alternatives to going to Tax Court. Although you can represent yourself in front of the Tax Court, you should strongly consider working with a tax professional - use TaxCure to find a tax pro experienced with the US Tax Court today.

Table of Contents

What Is a Tax Court Petition?

A petition is a formal request for a court order. When you petition the Tax Court, you are asking them to make a decision about a dispute you are having with the IRS.

For example, if you apply for innocent spouse relief and the IRS denies your request, you can petition the U.S. Tax Court. Then, the court will review your case and decide whether to uphold or change the IRS's original decision.

When Can You Petition the Tax Court?

You can petition the Tax Court if you receive an IRS notice saying you have the right to petition, or if a certain amount of time has passed since you have requested innocent spouse relief or interest abatement. Generally, people petition the court when they disagree with a tax assessed against them, the IRS has threatened a collection action, or the IRS has told the State Department to take away their passports.

However, that is simply a layman's overview. There are very strict rules on when you can petition the courts. You may petition the Tax Court for the following types of determinations, deficiencies, and certifications:

Notice of Deficiency - You may receive a notice of deficiency, such as a 3219N or 3219A, if the IRS makes changes to your return after an audit or after receiving additional information from other entities. You may also receive a notice of deficiency if you didn't file a return and the IRS assessed tax against you.
Notice of Determination on a Collection Case - For example, the IRS files a tax lien or proposes a levy on your assets.
Notice of Determination on a Request for Innocent Spouse Relief - You may petition the Tax Court if the IRS denies your claim for innocent spouse relief or if the IRS doesn't respond to your request within six months. Note the petition forms generally refer to this as a determination for a request for relief from joint and several liability.
Notice of Determination on Worker Classification - If you disagree with the IRS's determination of your contractor as an employee, you can take the case to Tax Court.
Final Determination for Disallowances of Interest Abatement Claim - If the IRS denied your claim for interest abatement or hasn't responded to a request you made over 180 days ago.
Notice of Certification of Seriously Delinquent Debt - This is when the IRS certifies your tax debt as seriously delinquent, and then the State Department revokes or denies your passport.
Notice of Determination concerning Whistleblower Action - If you disagree with the IRS's decision about an award after you submit a whistleblower report.

You may also want to file a petition if you receive a notice of determination or deficiency on a matter that you thought was already settled. Filing a petition stops the IRS from moving forward with assessments or collection actions, protecting you financially. In these cases, however, you should also contact the IRS directly.

When is the Deadline for Filing a Petition with the U.S. Tax Court?

The notice you receive should note the number of days you have to file a petition. For example, if you receive a notice of deficiency, you have 90 days from the date the notice was mailed to file a petition or 150 days if the notice was sent to you out of the country. In contrast, with most collection actions, you only have 30 days from the date the notice was mailed.

These deadlines are very strict, and you will not be able to extend them. If you're unsure about the deadline, contact the IRS or reach out to a tax attorney for guidance as soon as possible. If you're dealing with a 30-day deadline, you have very limited time to start this process.

What if you miss the Tax Court petition deadline?

If you miss the deadline, you will not be able to take your case to Tax Court, but you may have limited options, such as paying the tax and suing for a refund in district court.

Steps to Prepare the Petition

The petition requires your full name and spouse's name if filing a joint petition, the reason for the petition, the mailing date of the notice you received, the tax year related to the notice, and whether you want to use regular or small case procedures.

You also must note the type of case you are filing by ticking a box on the first line of the petition form. The options include notice of deficiency, determination, or certification, which are explained in more detail above.

On line five of the petition, you outline the errors the IRS made and why you disagree. Make sure to list each item separately. For example, if the IRS disallowed your dependents, which in turn led to a disallowance of your head of household status and your earned income tax credit, you may note something like the following:

I disagree with the IRS's disallowance of my dependents because each of the individuals claimed meets the tests for dependency.
I disagree with the IRS's disallowance of my head of household filing status because I meet the requirements to claim that status.
I disagree with the IRS's disallowance of the earned income tax credit because it was correctly calculated on my return.

Or, if you're replying to a collection determination, you may want to say something such as the following:

I disagree with the IRS's decision to garnish my wages because:

The wage garnishment would create financial hardship for me.
I have proposed an alternative payment plan for the tax liability.

On line six, you should outline the facts that support your case. List each statement so that it correlates with the statements made on line five. To continue with the above examples, if you were contesting a determination about your filing status, dependents, and credits, you would outline why the individuals qualify to be claimed as dependents on line A, why you are entitled to the head of household filing status on line B, and why you qualify for the EITC on line C.

If contesting a wage garnishment, you would note on line 1 how the garnishment affects you financially and on line 2 how you propose to make payments.

Finally, sign your name, and if filing a joint petition, make sure that both you and your spouse sign. There is a $60 fee to file. If filing by mail, include a check or money order for your payment. If e-filing, you can pay online or note that you are mailing a check.

Should you choose small case or regular procedures?

If your dispute involves less than $50,000, you can opt to choose small case procedures. This option provides you with a faster and less formal process, but you will not be able to appeal the judge's decision if you disagree.

Which documents should you include with your petition?

Do not send any other documents or evidence with your petition, other than the items listed on the form.

Attach or upload the notice of deficiency, determination, or certification and any explanations of adjustments or appeals reports that came with the notice. Make sure to redact (black-out) your Social Security Number if it is on the notice, and also include a Statement of Taxpayer Identification Number.

Complete the Request for Place of Trial to note which city you'd like your trial to be in. For small cases, you can choose any of the listed cities, but for regular trials, you cannot choose any city that has an asterisk.

If you prefer a remote trial, include a Motion to Proceed Remotely. You can make this request up to 31 days before the first day of the trial session. If the judge approves your request, they will send you info on the date, time, and Zoom details for the trial.

What if I forget to include information on my petition?

If you forget to include information on the petition, file a motion asking the Tax Court if you can file an amended petition. If you're allowed to do so, make sure you include everything on the amended form.

How to File a Petition in U.S. Tax Court

You can e-file a petition on the Tax Court's website. Go to the Court's DAWSON system, create an account, and then follow the prompts to file a petition. You can answer questions and let the system create a petition for you. You can complete a PDF of the petition form and upload it to the system, or you can write your own petition.

If you prefer to file by paper, you can obtain a petition form from the Tax Court's website, which you can print and fill out or fill out online and then print. You can hand deliver paper petitions to the court or mail them to the following address:

United States Tax Court
400 Second Street, N.W.
Washington, D.C. 20217-0002

You cannot email or fax the petition.

What Happens After Filing Your Petition?

If you e-file the petition, the DAWSON system will provide you with your docket number when you're done filing. If you mail or hand deliver the petition, the Tax Court will acknowledge receipt by mail and send you a docket number.

The IRS will respond to your petition by either agreeing with or disputing your claims. If both you and the IRS agree on the facts of the case, you can opt to submit a fully stipulated case. That simply means that you send a list of the facts and documents to the court, and you indicate that both you and the IRS agree. Then, the judge reviews the case and makes a decision. You may not even need to go to trial.

If you don't have a fully stipulated case or if the judge doesn't make a decision quickly, you will get a notice about the time and location of the trial session. The first day of the session is the calendar call, and that is when you learn your trial date and time. At this point, you and the IRS may still be able to settle without going to trial. If not, you will go to the scheduled trial, and you will be able to present your side of the story.

The judge may issue a decision from the bench or issue the decision after the trial. If the latter, you will get the decision by mail, and it will also be available on the Court's website. If you disagree, you can take the case to the federal court of appeals, unless you opted for the small cases procedures.

Examples of Situations Requiring You to Petition the Tax Court

Here are some sample scenarios of when taxpayers may need to petition the Tax Court.

Example one: Tax deficiency after an audit

Say the IRS audits your tax return and disallows $10,000 in charitable deductions. You receive a notice of deficiency showing the tax owed due to the disallowed deductions, and you petition the Tax Court, arguing that you provided ample documentation to substantiate the deductions. The Tax Court reviews your claims and the IRS's claims and makes a decision.

Example two: Interest abatement request

You request an abatement of interest due to incorrect IRS advice. The IRS has not responded to you within 180 days. Even though you have not received a notice, you petition the Tax Court. The Tax Court reviews your information and makes a determination on whether or not to abate the interest.

Example three: Innocent spouse relief denial

You discover that your former spouse failed to report income without your knowledge, and now, you owe tax on a jointly filed return. You file for innocent spouse relief, but the IRS denies your claim. When you receive the determination letter, you petition the Tax Court for an independent review.

Alternatives to Filing a Tax Court Petition

Often, you have the right to request an administrative appeal before you have the right to petition the Tax Court. Whenever possible, you should start with an administrative appeal, as the process is easier to navigate.

For example, if you disagree with an audit decision, you have the right to request an administrative appeal. But if you don't appeal, the IRS will send you a notice of deficiency, and at that point, you can petition the Tax Court.

You may also appeal the following types of IRS decisions as well as some others:

Audit determinations
Denial of penalty abatement request
Denial of innocent spouse relief request
Offer in compromise rejection
Determination that you owe a penalty
Determination of tax-exempt status.
Determination affecting qualification of a retirement plan.

With some of the above issues, if you don't appeal, the IRS's decision will stand. For example, if the IRS rejects your offer in compromise and you don't appeal within 30 days, the IRS can start involuntary collections against you.

With others, in contrast, you have the right to petition the Tax Court even if you miss the window for the collection appeals process. For example, if the IRS does not approve your request for innocent spouse relief and you miss the appeal window, you can petition the Tax Court.

In other situations, you have other appeal rights. To give you an example, say that you miss the appeals window on a denial of a claim for refund. After you receive the notice of claim disallowance, you may file suit with the US. District Court or the U.S. Court of Federal Claims but not with the U.S. Tax Court.

If you do not have the right to petition the Tax Court, you may be able to take your case to the U.S. District Court of Federal Claims or the U.S. Court of Federal Claims. However, with both of these courts, you generally must pay the amount due and then request a refund. You only have two years from the notice of claim disallowance to file a refund suit.

Because the rules are so specific, you should strongly consider working with a tax professional. Fortunately, TaxCure makes the process of finding an experienced pro easier than ever before. Simply start the search, select "Tax Court" as your tax problem, and then review tax pro profiles.

Tax Court FAQs

What happens if I miss the petition filing deadline?

You cannot extend the filing deadline for Tax Court petitions. If you miss the deadline, you cannot take your case to Tax Court, but you may be able to pay the tax and request a refund in another court.

Can I represent myself in Tax Court?

Yes, you have the right to file your own petition and represent yourself in Tax Court. However, the process is very complex, and you may want to hire someone to represent you.

Check out these guides to learn more:

How much does it cost to file a Tax Court petition?

As of 2025, the fee to file a petition is $60, but you may be able to get the fee waived if you qualify as low-income.

Do I need to hire a tax attorney or USTCP for Tax Court?

If you don't want to represent yourself, you can hire a tax attorney or a US Tax Court Practitioner (USTCP) which is an enrolled agent or CPA who has passed a test to practice in front of the Tax Court.

How long does the Tax Court process take?

The trial may be scheduled within six months, but often, the trial is scheduled later than that. Once you file your petition, the IRS has 60 days to respond, and then, the Tax Court will move forward with scheduling the trial.

The Tax Court gives taxpayers an independent forum for resolving disputes with the IRS. Petitioning the Tax Court allows you to get a second opinion on IRS disputes. It also prevents the IRS from taking collection actions while the case is pending.

You are allowed to represent yourself, but for best results, you may want to work with a tax professional. Using TaxCure, you can search for pros who have experience with the U.S. Tax Court, and you can further narrow down your search results to find pros who have experience with your specific concern, whether that's a notice of deficiency, a determination, a certification, or another problem.

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