Published: February 11, 2025

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

Pro Se Representation: How to Represent Yourself in Tax Court

Pro Se Representation

You are legally allowed to represent yourself in Tax Court. However, you may want to hire a tax professional to represent you. Ultimately, the decision depends on your knowledge of the tax code, your comfort with legal processes, and the complexity of the dispute.

This post outlines what to expect if you choose to represent yourself, and it looks at the pros and cons of self-representation.

Table of Contents

What Is Pro Se Representation in Tax Court?

Pro se is when you represent yourself in court. The Latin phrase "pro se" means "for yourself," and it applies in situations where you decide to represent yourself in court.

If you represent yourself, you will need to petition the court and review the response from the IRS. Then, you must either settle the case pre-trial or go to trial in front of a judge. There are strict deadlines and procedures that must be followed. Failure to meet deadlines or making procedural mistakes can cause you to lose your case.

Steps for Tax Court Self-Representation

If you decide to represent yourself, you will need to petition the Court. Then, once the IRS responds to the petition, you will communicate with them about which facts you agree on. You will send this info to the judge before your trial, and if you agree on everything, you can settle before going to court. If not, you will go to a trial, which allows you and the IRS to make statements and present evidence.

The judge will issue a decision at the end of the trial or sometime after the trial ends. If you use small case procedures, the decision is final. If you used regular base procedures, you have the right to appeal. The following sections break down this process in greater detail.

Filing a Tax Court Petition

You may file a petition if you received a notice of deficiency or a notice of determination. You may also be able to file a petition if you have requested innocent spouse relief and more than 180 days have passed. The notice you receive should note the deadline for filing a petition. Typically, it is 90 days after a notice of deficiency (150 days if sent to an out-of-country address) and 30 days after a notice of determination.

You can file the petition electronically through the Tax Court's online service, DAWSON, or you can print and mail a petition to the Tax Court. The form is relatively short and requires basic info about yourself and the tax debt. The most important parts of the petition are sections 5 and 6. In section 5, you outline the dispute, and in section 6, you provide details to back up your argument.

If your dispute involves a tax debt of less than $50,000, you may opt for small case procedures. This option gives you access to a less formal process which can be easier for self-represented petitioners to navigate. However, you will not be able to appeal if you disagree with the results of your case.

When you're done, attach the required documents as listed on the petition form. You should include the IRS notice with your tax ID number crossed out, a Statement of Taxpayer Identification Number, a Request for Place of Trial, and a $60 payment. Do not include any documents to support your case.

Check out the TaxCure Guide to Tax Court Petitions to learn more.

Negotiating a Settlement and Preparing for Trial

The IRS has 60 days to respond to your petition, and after they respond, they will contact you to schedule a meeting. You can bring documents to support your case to the meeting, and the IRS will present their side of the case. If you agree on the issues, the IRS can create a settlement document called a stipulated decision for you to sign. The IRS will send this to the Tax Court to enter the decision, and if so, you will not need to go to trial.

If you do not come to a settlement, the Tax Court will send you a notice about your trial date. The Court will also send you a notice about how to prepare for the trial. If you're using small case procedures, you can choose to send in a pretrial memorandum, but if you're using regular procedures, you must send in a pretrial memorandum. The Court encourages everyone to send in a pretrial memorandum, and the notice or order you receive should outline instructions on how to do this.

Before the trial, you should provide the IRS with the documents you plan to present at the trial. If the IRS agrees with the documents you provide, they will be added to a stipulation of facts document, and if not, you must bring three copies of the document to the trial. If you want to bring forward any witnesses, make sure that they are available to come to your scheduled trial.

You should submit a Final Status Report if there were settlements on cases not previously reported to the Court or to provide estimations about the length of the trial not included in the Pretrial Memorandum. This should be submitted to the courts by 3 pm on the last business day before the trial.

What if the IRS sends me a no-change letter before the trial?

A no-change letter means that an IRS auditor has accepted your return as filed and does not recommend any changes. If you receive a no-change letter after petitioning the Tax Court, reach out to the IRS. They will agree with the information in the letter, and you can create a stipulated document to send to the court. Then, the Tax Court will issue a decision without requiring you to come to court.

What if I want the Tax Court to take an action affecting the IRS?

In court cases, if you want to take an action that affects another party, you must file a motion. Some of the most common motions in Tax Court cases include motion for continuance, motion for leave to file an amended petition, motion to change place of trial, motion for summary judgment, motion for submission of case fully stipulated (Rule 122), motion for reconsideration of opinion, and motion to vacate decision. You should send the motion to the Court and to the IRS.

What if the IRS makes a motion that affects me?

You will be notified about the motion, and then, you must respond to the IRS, the Tax Court, and any other related parties. You should attach a Certificate of Service to your response.

What if the Tax Court returns my documents as improper?

The Tax Cout requires petitioners and respondents to meet strict statutory and procedural requirements. If the document(s) you provide to the Court do not meet the correct standards, the Court will return the document with instructions on how to file properly.

Complicated procedures and strict rules are some of the main reasons that taxpayers hire legal counsel before going to Tax Court.

What if I can't make my scheduled court time?

File a motion for continuance to ask the judge for more time - they may or may not say yes. To improve your chances, also ask the IRS attorney if they will agree with the continuance request. Otherwise, try to come to a stipulated agreement with the IRS so that you can avoid going to trial.

Representing Yourself at the Trial

If you do not come to a settlement with the IRS, you will need to go to trial. The Court typically sends you a notice of the trial date about five months before it happens. The first day of the trial session is called the calendar call, and on that day, the judge will call you and the IRS counsel forward to discuss the basics of your case. Then, the judge will notify you of when your trial will happen during the trial session. In some cases, there are pro bono (free) tax reps available to help taxpayers who cannot afford representation.

The judge will ask questions and review the stipulation of facts and pretrial memoranda. The judge may also allow both parties to make an opening statement - if so, you (the petitioner) go first. Then, you present your witnesses - in a lot of cases, you will be your only witness. Since you are self-represented, you make a statement, and then the IRS counsel can ask you questions. If you had an attorney or USTCP, they would ask you questions.

Then, the IRS will call forward witnesses. Their counsel will ask questions, and then, you may ask questions. The judge may ask clarifying questions during both of these rounds.

After all of the witnesses have been heard and the documents have been entered into evidence, the record will be closed. Make sure that you bring all of the documents you want to be considered to the trial. Once the record is closed, you will not be able to enter any more information.

At this point, you can still settle. During or after the trial, you, the IRS's attorney, or the judge may suggest that you try to settle. If not, you must wait for the judge's decision.

Who has the burden of proof in a Tax Court case?

In almost all Tax Court cases, you, the taxpayer, have the burden of proof. To put it simply, that means that you must prove why your stance is correct.

How do you shift the burden of proof to the IRS?

To shift the burden of proof to the IRS, you must introduce credible evidence to support your position, comply with the IRC's recordkeeping requirements, respond to reasonable IRS requests for information, and, if a partnership, have a net worth of less than $7 million on the day you file the petition.

Receiving the Decision After the Trial

The judge will let you know if you need to file a post-trial brief. In some cases, they may have you make an oral argument at the end of the trial. The judge may issue an opinion (Bench Opinion) in person at the end of the trial, or they may wait and issue either a Summary Opinion for a small procedures case or a Tax Court or a Memorandum Opinion in a regular case.

On the day the judge decides, the Tax Court will post the decision at 3:30 PM EST on its website, and they will also mail you a copy. Someone may call you to let you know about the decision but not necessarily. If you disagree and you were not involved in a small procedures case, you have the right to appeal.

In rare cases involving significant errors or unusual circumstances, you can also file a motion of reconsideration. The judge will review the motion and decide whether or not to reconsider their ruling.

Will I get my documents back?

No, the court does not return documents. That's why you should only submit copies.

How can I get a transcript of the trial?

You can order and pay for a transcript if desired. Ask the reporter about obtaining a transcript during the trial, or reach out to the Intake Section of the Court at (202) 521-0700 to request a transcript. If you need a transcript, can't afford one, and the case is not frivolous, you can petition the Court to ask for a free transaction.

Can I get my legal costs back from the IRS?

Generally, no, you cannot recover legal fees due to a Tax Court case. However, if you are the prevailing party, meaning that the IRS's opinion was not substantially justified, you may be able to get compensated. You can file a request for reimbursement after the Tax Court issues its opinion.

Should You Represent Yourself in Tax Court?

Pro se representation saves you money because you don't have to hire an attorney. However, for that savings, you are sacrificing the knowledge and experience of an attorney - if you're dealing with a complex case, their fees are an investment into your success.

That said, if you are comfortable relying on the IRS's guides for self-represented litigants and if you understand the tax issue and the procedural processes of the court, you may want to represent yourself. Self-representation gives you control over the process.

Tax attorneys and USTCPs who have experience dealing with Tax Court cases know how to operate in this system. They can tell you the likelihood of your case being successful and help you understand what you need to do to settle or win the case. They use their knowledge of the tax code to craft an argument to support your case, and they know which documents you should provide to back up your position.

Alternative Options to Self-Representation

Here are the options if you don't want to represent yourself:

Tax Professional

Tax attorneys and US Tax Court Practitioners (USTCPs) can represent you in Tax Court. USTCPs are CPAs and enrolled agents who have been admitted to practice before the Tax Court.

Low-Income Taxpayer Clinic (LITC)

LITCs offer help to taxpayers whose incomes are below 250% of the poverty line and who have a dispute of $50,000 or less.

Pro Bono Representation

Tax pros who are willing to work pro bono often come to the calendar call at Tax Court in some cities. Although this may be helpful, you don't necessarily want to wait until the last minute to get help. If you cannot afford help, consider reaching out to an LITC earlier in the process.

Key Tips for Success as a Self-Represented Petitioner

To improve your chances of success, keep these tips in mind:

Note all deadlines and be proactive about sending in documents or filing forms/motions as soon as possible.
Make copies of all documents submitted.
Communicate with the IRS and try to come to a settlement before the trial.
Use the Tax Court's resources to help you through the process.

How to Find Tax Court Representation on TaxCure

Finding high-quality, trustworthy representation for Tax Court cases is easy when you use TaxCure. Simply start a search on any page of the site and note that you are having issues with the IRS. You may also select your state if you're having both state and federal tax problems. If desired, you can also select your problem, such as notice of deficiency or audit.

On the results page, use the filters on the left side of the page to narrow down the results so that you only see pros with dedicated Tax Court experience. To find that filter, open the "Tax Solutions" tab, expand the list, and scroll toward the bottom to find Tax Court. Finally, review the results, look at their ratings, and contact them for a consultation.

Talk to a few pros until you find the right fit for your needs. To learn more, check out these resources from TaxCure and the Tax Court: