U.S. Tax Court Petition Attorney
A Notice of Deficiency gives you exactly 90 daysto petition the United States Tax Court — the only federal court where you can challenge the IRS's determination before paying the tax. Miss the deadline and you lose that right permanently.
We prepare and litigate Tax Court petitions, CDP appeals, innocent spouse cases, penalty disputes, and worker classification cases — and we publish in-depth analysis of every significant Tax Court decision so taxpayers understand how the law is actually applied.
Tax Court Facts
90
Days to petition after a Notice of Deficiency
$0
Tax you must pre-pay to litigate in Tax Court
~90%
Of petitions settle before trial
⏳ Holding a Notice of Deficiency (CP3219A / Letter 3219)? The 90-day clock is running. Call 914-214-9127 today — the deadline cannot be extended.
When You Need the Tax Court
The Tax Court hears far more than deficiency disputes. If any of these apply, you may have a limited window to act.
You Received a Notice of Deficiency
The "90-day letter" (CP3219A / Letter 3219) is your ticket to Tax Court. You have exactly 90 days (150 if addressed outside the U.S.) to file a petition — the only way to challenge the IRS before paying the tax. The deadline is jurisdictional and cannot be extended.
Your CDP Hearing Went Against You
After a Collection Due Process hearing, the IRS issues a Notice of Determination. You have 30 days to petition the Tax Court to review the Appeals Office decision on a lien or levy.
You Disagree With an IRS Assessment
Tax Court is the only federal court where you can litigate a deficiency without first paying it. District Court and the Court of Federal Claims require full payment and a refund claim first.
Innocent Spouse Relief Was Denied
If the IRS denied your request for innocent spouse relief under § 6015, you can petition the Tax Court to review that determination independently.
Worker Classification Disputes
The Tax Court hears § 7436 employment classification cases — whether workers are employees or independent contractors — a high-stakes issue for any business facing payroll tax exposure.
Penalty Disputes
Accuracy-related penalties, fraud penalties, and failure-to-file penalties can all be litigated in Tax Court. The IRS must meet specific burdens — including written supervisory approval under § 6751(b).
How a Tax Court Case Works
From petition to resolution — most cases settle, but every step is built to win.
Notice Review & Deadline Triage
We immediately confirm your exact filing deadline. The 90-day clock from a Notice of Deficiency is jurisdictional — if you are close to the deadline, we act the same day.
Petition Preparation
We draft the petition with a clear, numbered assignment of every error the IRS made. Any issue not raised is deemed conceded — so the petition itself is critical and must be done correctly.
IRS Answer & Branerton Conference
After the IRS files its answer, the parties exchange information informally. Most Tax Court cases settle at this stage — strong preparation drives a favorable settlement.
Discovery & Stipulation
Tax Court requires the parties to stipulate to undisputed facts. We control the factual record and develop the evidence supporting your position.
Settlement or Trial
The overwhelming majority of Tax Court cases settle with IRS Counsel. If yours does not, we represent you at trial before the assigned Tax Court judge.
Tax Court Decision Analysis
We track and analyze the U.S. Tax Court's opinions as they are issued — T.C. opinions, Memorandum opinions, and Summary opinions — and translate them into plain English. Each analysis explains what the taxpayer did, how the court ruled, and what it means for anyone facing a similar IRS dispute. Browse our ongoing coverage on the Brightside blog.
Understanding how the Tax Court actually decides cases — not just the statute — is what separates a strong petition from a conceded one.
U.S. Tax Court — Frequently Asked Questions
How long do I have to file a Tax Court petition?
If you received a Notice of Deficiency, you have 90 days from the date on the notice (150 days if the notice is addressed to you outside the United States). This deadline is jurisdictional — the Tax Court has no power to hear your case if you file late, no matter how good your reasons. For a Notice of Determination after a CDP hearing, the deadline is 30 days. Do not wait — confirm your deadline immediately.
Do I have to pay the tax before going to Tax Court?
No — and this is the single biggest advantage of Tax Court. It is the only federal forum where you can dispute an IRS deficiency without first paying it. If you litigate in U.S. District Court or the Court of Federal Claims instead, you must pay the tax in full and then sue for a refund. For most taxpayers, Tax Court is the only practical option.
What is the difference between a regular case and a small tax case (S case)?
If the amount in dispute is $50,000 or less for any single year, you can elect to have your case handled as a "small tax case" (S case). S cases have simplified, less formal procedures — but the decision cannot be appealed by either side. For larger amounts or cases you may want to appeal, a regular case is the right path. We advise on which election serves your interests.
Will my Tax Court case actually go to trial?
Probably not. The vast majority of Tax Court petitions settle with IRS Office of Chief Counsel before trial — often on favorable terms, because filing a petition forces the IRS to seriously evaluate the merits. A well-prepared petition is frequently the strongest settlement tool available. But if the IRS will not settle reasonably, we are prepared to try the case.
Can I represent myself in Tax Court?
You can, but it is rarely wise. The Tax Court Rules are technical, the assignment-of-error requirement in the petition is unforgiving, and IRS Chief Counsel attorneys litigate these cases every day. Even taxpayers who intend to proceed pro se should have an attorney at least prepare the petition to avoid conceding issues by omission.
What happens if I miss the 90-day deadline?
If you miss the Notice of Deficiency deadline, you lose the right to challenge the tax in Tax Court. The IRS will assess the tax, and your remaining options are to pay it and sue for a refund, or to address it through collection alternatives (installment agreement, offer in compromise, currently not collectible). This is why deadline triage is the first thing we do.
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