You can fight back against an IRS Notice of Deficiency or Notice of Determination by filing a petition in tax court. Just like anything else involving the IRS, filing a petition in tax court can be complicated. Here are some tips to help you file your petition.
Decide whether to select regular or small tax court case procedures. You'll generally qualify for small-case procedures if the amount in dispute is less than $50,000. Small-case procedures are less formal, but you don't have a right to appeal if the court rules against you.
Fill out the petition. The petition for filing a case in tax court is available from the U.S. Tax Court website. This form asks for information regarding you and your claim. Be sure to list the errors that you believe the IRS made in the notice of deficiency or the notice of determination and attach a copy of the notice.
Pay the filing fee. Unless you can establish an inability to pay, you must pay a $60.00 fee to file a petition with the tax court.
File your petition. The petition must be filed with the Tax Court in Washington, D.C. You can either hand deliver it or mail it to the address listed on the U.S. Tax Court website.
Choose a trial location. You should attach a form called "Designation of Place of Trial" to your petition which tells the tax court where you would like your trial to be held.
- Be timely. The Notice of Deficiency or Determination will tell you the date by which your petition with the tax court should be filed. Be sure to meet this deadline in order to preserve your claim.
- You should consult with an experienced tax attorney if you have any questions at all about filing a petition with the tax court.