Tax Court Petition
A Tax Court petition is the document that starts a case in the United States Tax Court. But the petition itself is only part of the story. If you’ve received an IRS notice that gives you the right to petition the Tax Court, I want to know what the IRS determined, what happened before the notice was issued, and the date shown on the notice.
What Does a Tax Court Petition Actually Do?
Filing a petition asks the U.S. Tax Court to review an IRS determination that the Court has authority to consider.
Once the petition is accepted for filing, the case receives a docket number and becomes a court proceeding.
In a deficiency case, the taxpayer generally does not have to pay the disputed deficiency before asking the Tax Court to determine the correct amount. The law also generally restricts the IRS from assessing or collecting that deficiency during the applicable petition period and, when a petition is timely filed, while the case remains pending, subject to statutory exceptions.
That ability to dispute a deficiency before paying it is an important distinction between Tax Court and a refund claim pursued after payment.
The Notice Comes Before the Petition
A Tax Court petition doesn’t begin with a blank form. It begins with an IRS determination.
Common examples include:
- a Notice of Deficiency, often following an examination or an IRS matching dispute; and
- a Notice of Determination, following a Collection Due Process hearing.
Other types of IRS determinations can also provide access to the Tax Court.
The type of notice matters because different proceedings have different filing periods and different issues the Court can review.
A Petition Is More Than Saying I Disagree
The petition tells the Court what IRS determination is being challenged and identifies the issues the taxpayer says the IRS got wrong.
That matters because the petition helps define the dispute that follows.
I don’t look at the petition in isolation. I want to see the notice, the examination or Appeals history that produced it, the tax returns involved, and the records behind the disputed issues.
The form starts the case. The facts behind it are what the case is about.
The Court provides a simplified petition form, and taxpayers are allowed to use it. The Court’s rules also set requirements for what a petition must contain.
The important work isn’t simply filling in the blanks. It’s identifying what the IRS got wrong, which issues belong in the petition, and the facts supporting those issues.
That’s why I want to understand the IRS determination and the history behind it before looking at the petition as a filing exercise.
How Is a Petition Filed?
The U.S. Tax Court accepts petitions electronically through its DAWSON filing system and by paper filing.
The Court has rules governing what a petition must contain, how it is signed, and what information accompanies it. A filing fee applies, and the taxpayer can also request the city where a trial would be held if one becomes necessary.
This page isn’t intended to walk you through filing a Tax Court petition on your own.
If you’re considering a petition, the more important starting point is understanding what the IRS determined, what issues need to be raised, and what deadline applies to the notice you received.
What a Petition Does Not Do
A petition is not a payment and does not mean you agree with the IRS.
It is the document that starts the Tax Court case.
And filing requirements don’t change simply because more time would be helpful. The filing period comes from the type of IRS notice involved.
Start with that notice.
What Happens After the Petition Is Filed?
Filing the petition is the beginning of the case, not the end of the IRS dispute.
The IRS generally files an Answer responding to the petition. From there, the issues are developed and narrowed as the case moves forward.
Some issues may be resolved by agreement. Others may remain disputed and require further preparation or trial.
This is where the history before the petition becomes important.
What did the IRS change?
What facts did the IRS rely on?
What records support the taxpayer’s position?
What happened during the examination or Appeals process?
By the time a case reaches Tax Court, I don’t want to be learning only what is written on the petition. I want to understand the dispute that produced it.
That’s the work behind the filing.
Where a Tax Court Petition Fits
A petition is usually part of a longer IRS dispute.
Examination path
IRS Audit > IRS Appeals > Notice of Deficiency > Tax Court Petition > Tax Court Representation
Collection path
Final Levy Notice or Lien Filing > Collection Due Process Hearing > Notice of Determination > Tax Court Petition > Tax Court Representation
Not every case follows every step.
What happened before the petition can affect what comes after it.
My Work With These Cases Started Before Tax Court
That book was originally published before I was admitted to practice before the U.S. Tax Court and was later updated and reissued as IRS Secrets Revealed: How to Survive IRS Audit, Collections & Appeals.
Those subjects matter here because an IRS dispute doesn’t suddenly begin when a petition is filed. The examination, collection, or Appeals history often explains how the case arrived at Tax Court in the first place.
My later admission to practice before the United States Tax Court as a non-attorney practitioner expanded the scope of where I can represent taxpayers when qualifying disputes continue beyond the IRS.
Representation Doesn't Have to Start at the Courthouse
I am an Enrolled Agent and am admitted to practice before the United States Tax Court as a non-attorney practitioner.
That gives my representation two different scopes.
As an Enrolled Agent, I can represent taxpayers before the IRS in examinations, collection matters, and Appeals.
My separate Tax Court admission allows me to represent taxpayers before the Court.
If I’ve already been representing you during the IRS dispute, a qualifying matter does not automatically have to be handed to someone new simply because a Tax Court petition becomes necessary.
And if you’re coming to me for the first time with a notice that mentions Tax Court, I can start by reviewing the notice and the history that produced it.
Frequently Asked Questions
Do I have to pay the disputed tax before going to Tax Court?
In a deficiency case, generally no. One of the distinguishing features of Tax Court is the ability to dispute a deficiency without first paying the disputed amount. Assessment and collection restrictions are subject to statutory exceptions.
Do I need an attorney to represent me in Tax Court?
Does filing a petition mean there will be a trial?
What should I bring if I want you to review whether a petition is appropriate?
Start with the IRS notice.
I also want to see earlier correspondence relating to the dispute, including examination reports or Appeals correspondence if you have them. That helps me understand how the IRS arrived at the determination you’re considering challenging.
Holding an IRS Notice That Mentions Tax Court?
Start with the notice.
Bring the notice and anything the IRS sent before it.
I’ll look at what type of notice it is, what the IRS determined, the date shown for filing a petition, and what happened before the notice was issued.
If Tax Court is one of the available paths, we’ll know what we’re actually dealing with before deciding what comes next.
General information only, not tax or legal advice. Individual situations vary.