Form 1099-K: How To Fight a Payment-App Income Notice in Tax Court

Venmo, PayPal, Cash App, eBay, Etsy, or StubHub sent the IRS a Form 1099-K, and the IRS is now treating the entire gross number on it as taxable income you owe tax on. Maybe it was your roommate's share of rent. Maybe it was a few sets of concert tickets and an old refrigerator you sold at a loss. Maybe it was a real side hustle, but the gross figure ignores the platform fees and refunds that never stayed in your pocket. The CP2000 didn't fix it, and now you are holding a Notice of Deficiency with 90 days to file in Tax Court.

Here is the twist that confuses almost everyone right now. For two years the headlines warned that starting in 2026 you would get a 1099-K for as little as $600 of payments. That is no longer the law. The One Big Beautiful Bill Act (P.L. 119-21), enacted July 4, 2025, retroactively restored the old $20,000-and-200-transaction threshold for payment apps and online marketplaces. The $600 number—and the $5,000 and $2,500 phase-in steps along the way—are dead. The IRS confirmed it in Fact Sheet FS-2025-08 and News Release IR-2025-107, and the statute itself, IRC § 6050W(e), now reads $20,000 and 200 again.

But do not exhale yet. The threshold reversal does not end the fight you are in. Plenty of valid 1099-Ks land below $20,000—payment-card transactions have no minimum at all, your state may set a lower threshold, and backup withholding can force one. And once a 1099-K is issued, the question of whether the money on it is actually taxable income is a separate fight entirely—one the threshold has nothing to do with. This is the substantive merits guide to winning that fight.

This guide is the deep companion to Unreported Income Disputes in Tax Court, which owns the general 1099-matching machinery and the burden-of-proof framework across every kind of unreported income. The payment-app problem now gets its own dedicated guide because the threshold story changed so dramatically, and because the merits—personal payments, selling your own stuff, the mixed account, hobby versus business—turn on facts and substantiation in a way that deserves its own deep treatment.

Which notice are you holding? Two very different documents bring people here. A CP2000 is an automated proposed change—the IRS computer matched a 1099-K you didn't fully report and is proposing extra tax. No Tax Court clock has started, and you can still head it off. A Notice of Deficiency—the "90-day letter"—is the IRS's formal determination, and it starts your 90-day deadline to petition Tax Court. Figure out which one is in your hands first, because it sets both your deadline and your options. One reassurance up front: the Tax Court is a prepayment forum, so you do not have to pay the bill first to fight it—a timely petition stops assessment while your case is heard.

A 1099-K Is Not, By Itself, Income

Start with the single most important thing to understand: a 1099-K is a report of money that moved, not a determination that any of it is taxable.

Gross income under IRC § 61 is "all income from whatever source derived," and the Supreme Court read that broadly in Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955) to mean "undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." The key words are accession to wealth. Money that simply passed through your Venmo because a friend repaid you, or a refrigerator you sold for less than you paid, is not an accession to wealth at all.

Under IRC § 6050W, a third-party settlement organization—the technical name for a payment app or marketplace—reports the gross amount of payments it processed for you in Box 1a. That figure does not characterize the payments. It does not know whether a transfer was a gift, a loan repayment, the sale of a personal couch, or business revenue. It is a raw total, and the burden of explaining what it actually was falls on you.

Gross, Not Net

The number on the form is bigger than your real income for a simple reason: it is gross. The IRS says so directly. FS-2025-08 states that the Box 1a gross payment amount "reports the total, or gross, dollar amount of reportable payment transactions. It doesn't include adjustments for fees, credits, refunds, shipping, cash equivalents or discounts. Those items are not income."

So if you ran $40,000 of sales through a platform but paid $4,000 in processing fees and refunded $3,000 of returns, the 1099-K still says $40,000—and the IRS may be taxing you on every dollar of it. You are not taxed on the $40,000. You deduct the fees and refunds to get to your real, net figure. The overstatement baked into a gross 1099-K is the core thing to fight in almost every one of these cases.

Personal Payments Are Not Income

The money your friends and family send you is not income just because it moved through an app. The IRS is explicit: gifts and reimbursements for shared costs "are not payments for goods or services and therefore are not reportable on Form 1099-K." A birthday gift, your share of a group dinner repaid to you, a roommate's half of the rent, a friend paying you back for concert tickets you fronted—none of that is taxable.

The IRS's own worked example makes the point. Suppose your roommate sends you $11,000 over the year through a payment app for their share of the rent, and the app issues you a 1099-K for it. The IRS guidance says plainly: "Because the $11,000 is a reimbursement for your roommate's share of rent, that amount is not taxable income to you." The form is real; the income is not.

How To Back Out the Non-Income

The fix is mechanical. First, if the 1099-K is simply wrong—personal transfers miscoded as goods-and-services—ask the issuer for a corrected form. FS-2025-08 is blunt that this is on the platform, not the IRS: "If necessary, request a corrected Form 1099-K from the filer... The IRS can't correct your Form 1099-K." Keep every email and reply; that correspondence becomes your evidence later. If the platform refuses or ignores you, you are not stuck: your written request is itself the § 6201(d) cooperation evidence, and you still back the amount out on your own return as described below—you do not need the platform's cooperation to win.

If you cannot get a corrected form, the current IRS guidance tells you to account for the amount but zero it out. The "What to do with Form 1099-K" page and FS-2025-08 direct you to enter the non-taxable amount "in the entry space at the top of Schedule 1 (Form 1040)"—a single entry that puts the figure on the return and removes it from taxable income in one move.

There is an older, two-step method you may have seen: report the full amount on Schedule 1, line 8z ("Other income"), then make an offsetting negative entry on line 24z. That method still works and reaches the same result. The current IRS phrasing just favors the simpler top-of-Schedule-1 entry space. Either way, keep the records that prove the amounts were personal—bank statements, app screenshots showing descriptions like "rent" or "dinner," a note from the counterparty.

The Threshold, Set Straight

You need to understand the threshold story for two reasons: it tells you why you may have gotten a form you didn't expect, and it lets you sanity-check whether a 1099-K should have issued at all.

The bottom line is simple. For payment apps and marketplaces, a 1099-K is required only when your gross payments for goods or services exceed $20,000 AND the number of transactions exceeds 200—both bars, not either one. The One Big Beautiful Bill Act amended § 6050W(e) and restored that pre-2022 threshold retroactively, as if the lower $600 figure had never taken effect. The IRS phase-in schedule from Notice 2024-85—$5,000 for 2024, $2,500 for 2025, $600 for 2026—is superseded.

So if you feared a $600 trigger, that fear is gone. But three things mean you can still hold a perfectly valid 1099-K below $20,000:

• Payment-card transactions have no minimum. The $20,000/200 floor applies only to third-party settlement organizations—the apps and marketplaces. For payment-card transactions (credit, debit, stored-value, and gift cards), there is no minimum at all. The IRS says it directly: "if you received $0.01 of payments from a payment card transaction, you should receive a Form 1099-K for those payments." A small business that takes card payments gets a 1099-K no matter how small the total.
• States can set lower thresholds. OBBBA's restoration is federal. Several states require a federal-format 1099-K to their residents at a lower number—$600 or $1,000 in some places. The IRS warns: "Your state may have a lower reporting threshold for TPSOs, which could result in you receiving a Form 1099-K, even if the total gross payments and transactions did not exceed the federal reporting threshold." Getting a 1099-K under $20,000 is often a state rule, not a federal error.
• Backup withholding forces a form. If a platform applied backup withholding under IRC § 3406—a 24% withholding triggered when you didn't furnish a correct taxpayer ID number—it issues a 1099-K regardless of amount, and Box 4 shows the tax withheld. You report that Box 4 withholding on your return; it is money already paid toward your tax.

The takeaway: "I was under $20,000" is not, by itself, a reason the 1099-K is wrong. The real merits fight is about what the money was—not how large the total.

Selling Your Own Stuff

This is the eBay, StubHub, and Facebook Marketplace fact pattern, and it is where the rules are most counterintuitive. The IRS hands us its own worked examples here, so the analysis is unusually concrete.

The starting point is your basis—what you paid for the item. Your gain or loss is "the difference between the amount you paid for the item (the purchase price) and the amount you received when you sold it (the sales price)." From there, two very different paths.

Sold at a Loss—Not Taxable, But the Loss Is Dead

Most people sell used personal items for less than they paid. That sale produces no taxable income—but here is the trap: the loss is not deductible.

The IRS example: you bought a refrigerator for $1,000 and sold it for $700, a $300 loss. The guidance states flatly that "the loss on the sale of a personal item is not deductible." You report the $700 by entering it at the top of Schedule 1 so the 1099-K is accounted for, but it produces no taxable gain and no deductible loss.

The statutory reason the loss is dead is IRC § 165(c). That provision limits an individual's deductible losses to three categories: losses in a trade or business, losses in a transaction "entered into for profit," and casualty or theft losses. A personal-use item you sold at a loss fits none of them. So a personal loss is the worst of both worlds for tax purposes—it doesn't reduce your income at all.

Sold at a Gain—Capital Gain on Form 8949 and Schedule D

If you sold a personal item for more than you paid, that gain is taxable. The IRS example: you bought concert tickets for $500 and resold them for $900, a $400 gain. "The gain on the sale of a personal item is taxable. You must report the transaction (gain on sale) on Form 8949... and Form 1040, Schedule D." How long you held the item sets whether the gain is short-term or long-term.

You Cannot Offset a Gain With a Loss on Another Item

This is the § 165(c) trap in its purest form, and it surprises everyone. You cannot net a gain on one personal item against a loss on another.

The IRS's two-sets-of-tickets example shows it. Say you sell one set of tickets for a $550 gain and a second set for a $50 loss. The $550 gain goes on Form 8949 and Schedule D and is fully taxable. The $50 loss is not deductible and just gets zeroed out at the top of Schedule 1. As the guidance puts it, "the loss on the sale of the second set of tickets cannot offset the gain on the sale of the first set of tickets." Each winning sale is taxed; each losing sale gives you nothing.

The Collectibles Rate

If the personal item you sold at a gain is a collectible held more than a year—art, coins, trading cards, certain memorabilia, a vintage guitar, graded sports cards, rare sneakers—the gain is taxed at the maximum 28% collectibles rate under IRC § 1(h), not the lower 15% or 20% long-term capital gains rates. The 2024–2025 ticket-resale and collectibles boom is the single biggest driver of surprise personal-item 1099-Ks, so flag this if you sold anything in that category.

When You Don't Remember What You Paid

A common problem with old personal items: you no longer know the original cost, so you cannot prove basis. The IRS guidance is reasonable here. It says to estimate the cost from bank or credit-card statements or the seller's records, and that examiners "may allow you to present reconstructed records" and "may accept oral testimony when records do not exist." Publication 551 is the IRS's reference for establishing basis. This is the only place in the analysis where an estimate of an undocumented number may carry weight—and it is on the basis side, never the income side.

The Side Hustle: Hobby or Business?

When the money on the 1099-K really is income from an activity—not personal transfers, not selling your own used stuff—the next fight is characterization. Is it a business, or a hobby? The label changes everything about what you owe.

If it's a business under IRC § 162, you report it on Schedule C. You deduct your ordinary and necessary expenses—the platform fees, supplies, mileage, cost of goods—against gross receipts, so you are taxed only on net profit. The cost is self-employment tax under IRC § 1402: roughly 15.3% on net earnings, on top of income tax. Proving the activity is a business and substantiating those deductions is its own discipline; see How To Prove Your Activity Is a Business, Not a Hobby and How To Prove Your Business Expenses.

If it's a hobby under IRC § 183—an activity "not engaged in for profit"—you have the worst of both worlds. The income is still fully taxable (reported at the top of Schedule 1, line 8z), but your expenses are not deductible. The Tax Cuts and Jobs Act suspended the miscellaneous itemized deductions that used to let hobbyists offset some costs, and that suspension is now permanent. So a hobby seller with real costs is taxed on gross, gets no expense offset—but at least owes no self-employment tax.

Which one applies turns on the law of intent and behavior. Section 183(d) gives a presumption that an activity is a business if it shows a profit in three of five consecutive years. Beyond that, Treas. Reg. § 1.183-2(b) lists a nine-factor test, and the Supreme Court's trade-or-business standard from Commissioner v. Groetzinger, 480 U.S. 23 (1987) requires that the activity be pursued "with continuity and regularity" and "the primary purpose... must be for income or profit," not "a sporadic activity, a hobby, or an amusement diversion." The dedicated hobby guide carries the full factor-by-factor analysis—lean on it rather than reinventing it.

One overlap to flag: if you drive for Uber or deliver for DoorDash and got a 1099-K (these platforms historically issued a 1099-K for fares processed and a 1099-NEC for incentives), but you believe you should have been treated as an employee rather than a contractor, that is a worker-classification fight on top of the income fight. See Worker Classification Disputes in Tax Court. The income is reportable either way; the classification affects how.

The Mixed Personal-and-Business Account

The most common real-world headache is a single Venmo, PayPal, or Cash App account used for both a side hustle and ordinary personal life. The 1099-K is one gross total with no split between the two—so you have to do the split yourself, transaction by transaction.

Here is the method that holds up in Tax Court:

• Pull the transaction-level export. Every app lets you download a CSV of every transaction for the year. This is your raw material.
• Tag every transaction as business or personal, and write down why—the counterparty, the memo or description, the surrounding context. "Payment from customer for order #1042" is business; "Mom—happy birthday" is personal.
• Reconcile the totals. Business transactions become Schedule C gross receipts (line 1). Personal transfers get zeroed at the top of Schedule 1. The two buckets should add back to the 1099-K total.
• Keep the working papers. In Tax Court, the IRS will press on your methodology. A clean spreadsheet that ties every single transaction to one bucket—with a reason—is what wins. Bank statements showing the source and purpose of incoming funds anchor the split, and a counterparty's note ("this was rent" or "loan repayment") is contemporaneous corroboration.

A shared account adds one more wrinkle. A 1099-K is issued under a single SSN even when the account or the activity was shared—a married couple, a family account, two roommates running one store. Your Wage & Income transcript confirms whose SSN the form landed on, and from there, allocating the amounts between spouses or co-users is just part of the same transaction-by-transaction split: each transaction goes to the person whose money it really was.

The IRS even tells you to prevent the problem going forward: "ensure any money you send or receive is designated properly to avoid an erroneous Form 1099-K." Using separate accounts, or correctly flagging goods-and-services versus friends-and-family, keeps next year's form clean.

Burden of Proof and Verifying the IRS's Numbers

Before you argue about what your money was, pin down the IRS's number—because a bare 1099-K is weaker evidence than it looks.

The starting position is against you. Under Welch v. Helvering, 290 U.S. 111 (1933), the IRS's determination carries a "presumption of correctness, and the petitioner has the burden of proving it to be wrong." That is the default rule in Tax Court.

But there is a powerful lever specific to information returns like the 1099-K. IRC § 6201(d) provides that when you "assert a reasonable dispute" about an item reported on a third-party information return and you "have fully cooperated" with the IRS, the burden shifts: the IRS "shall have the burden of producing reasonable and probative information concerning such deficiency in addition to such information return." In plain terms, a 1099-K is not self-proving. Once you reasonably dispute it and cooperate, the IRS has to come forward with more than the bare form—the platform's underlying transaction records, for instance.

Two things must be true to trigger it. Reasonable dispute: you have to articulate why the form is wrong—gross instead of net, personal transfers miscoded, a duplicate, the wrong taxpayer. A flat denial is not enough. Full cooperation: you have to have responded to IRS requests and not stonewalled. Build both from your very first CP2000 response forward, and state § 6201(d) by name in your petition.

IRC § 7491 adds two more shifts: subsection (a) moves the burden to the IRS on factual issues if you introduce credible evidence and met your recordkeeping and cooperation duties, and subsection (c) puts the burden of production on the IRS for any penalty it asserts against you.

How To Verify the IRS's Figures Yourself

Every step here is something you can do on your own:

1. Read the Form 4549 line by line. Form 4549—"Income Tax Examination Changes"—is the worksheet showing exactly what the IRS added and how it computed the tax and penalty. Read it first. Identify precisely which 1099-K(s) it counted and whether it used the gross figure when it should have used your net.
2. Pull your Wage & Income transcript. This shows the actual 1099-K(s) the IRS received under your SSN—the issuer, the Box 1a gross, and the transaction count. It is how you confirm what the IRS is really working from, and how you catch a duplicate or a wrong-SSN form. It is also exactly how you see a 1099-K you never physically received—wrong address, an old email, or someone else's account. And if the form is not yours at all (wrong SSN, an identity mix-up), that is a different fight: say so in writing and ask the issuer for the underlying records that supposedly tie the account to you. You can pull the transcript yourself through IRS.gov. See How To Get and Read Your IRS Transcripts and How To Read IRS Transcript Codes.
3. Pull your Account transcript. This shows the assessment, the penalty code, and your balance. It is also taxpayer-accessible. See Understanding Your IRS Balance.
4. Request the platform's data. Ask the issuer for a corrected form first; if the dispute reaches Tax Court, request the platform's underlying records informally and then in discovery—exactly what § 6201(d) entitles you to.

A note on records and reconstruction. IRC § 6001 requires you to keep records sufficient to establish your income and deductions. Where the IRS reconstructs income from a 1099-K or from bank deposits, the defensive move is to itemize which deposits are gifts, reimbursements, loans, or transfers between your own accounts, and document each one. The presumption of correctness from Welch is what you are rebutting, and a deposit-by-deposit explanation backed by statements is how you do it.

One boundary worth being explicit about. The Cohan rule—from Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930)—lets a court estimate an established expense when records are imperfect, "bearing heavily" on the taxpayer whose own inexactitude caused the problem. Cohan is an expense-side doctrine. It does not help you reduce the income side of a 1099-K, and it does not override the strict-substantiation rules of § 274(d) for items like travel and meals. Use it for your deductible business costs, never to argue the income number down.

A candid note on case law: dedicated 1099-K merits opinions are sparse, because the regime is recent and most disputes settle at the CP2000 or Appeals stage. The authorities above—Glenshaw Glass for what income is, Welch for the burden, Cohan for expense estimation, Groetzinger for the business test—are the governing general principles applied to payment-app facts, not 1099-K holdings. Do not expect a single case directly on point; build your case on the facts and these durable rules.

The Full Exposure Picture

A 1099-K Notice of Deficiency is rarely just the tax. Build the whole picture so nothing blindsides you.

1. Income-tax deficiency. Tax on the disputed amount at your marginal rate. The recurring overstatement to fight is the IRS treating the entire gross 1099-K as income—ignoring fees, refunds, personal transfers, and basis.
2. The accuracy-related penalty—20%. IRC § 6662 adds a penalty equal to 20% of the underpayment for negligence or a substantial understatement (substantial means the greater of 10% of the tax required to be shown or $5,000). It is calculated on the extra tax, not on the gross 1099-K. There are real defenses: reasonable cause and good faith under IRC § 6664(c), the written-supervisory-approval requirement of IRC § 6751(b) (if the IRS cannot produce the approval, the penalty falls), and § 7491(c) putting the burden of production on the IRS. See How To Fight the IRS Accuracy Penalty.
3. Interest. Interest runs under IRC § 6601 on both the deficiency and the penalty, compounding daily from the return's original due date. Unlike the penalty, interest is not waivable for reasonable cause. See How Interest Works on Your IRS Tax Debt.
4. Self-employment tax—the sleeper. If the IRS recharacterizes the 1099-K as a trade or business, self-employment tax (roughly 15.3% under § 1402) stacks on top of income tax, and it is not reduced by the standard deduction. A reader arguing "this was personal" needs to understand that losing can mean income tax plus SE tax plus penalty plus interest.

Put numbers on it. Suppose the IRS treats a $25,000 gross 1099-K as fully taxable business income. At a 22% marginal rate, that is about $5,500 of income tax. Recharacterized as a business, self-employment tax adds roughly $3,500 more. A 20% accuracy penalty on that combined ~$9,000 underpayment is about $1,800, and interest keeps compounding on all of it from the original due date. A dispute that looked like "$25,000 of income" is really an exposure approaching $11,000 before interest—which is exactly why backing out the fees, refunds, personal transfers, and basis matters so much, and why the characterization fight is worth having.

State Conformity—Often Worse Than Federal

OBBBA's $20,000/200 restoration is federal only. Many states tax differently, and two state-level wrinkles can make your situation worse than it is on the federal return.

First, several states set lower 1099-K thresholds for their own purposes and require platforms to issue a federal-format 1099-K to their residents below the federal line. So a 1099-K under $20,000 is frequently a state rule, not a federal mistake—and your state may be looking at the same money.

Second, the non-deductibility of a personal-item loss under § 165(c) can bite harder at the state level, and some states conform to or decouple from federal income rules in ways that change the result. The federal taxability analysis—income versus personal versus loss—is the same regardless of which threshold triggered the form, but check your own state's treatment and contact your state department of revenue. Expect that a separate state notice may follow on the same 1099-K, and know that resolving the federal dispute does not automatically resolve the state one—you may have to make the same case twice. The thresholds and conformity rules change, so verify against the issuer and your state DOR rather than a generic chart.

What To Do Now

If a 1099-K deficiency is in front of you, here is the sequence:

1. Identify the deadline on the notice. If it is a 90-day letter (Notice of Deficiency), you have 90 days to file in Tax Court (150 days if it was addressed outside the US). It cannot be extended.
2. Pull your Wage & Income transcript and confirm exactly which 1099-K(s) the IRS has under your SSN—issuer, gross amount, transaction count. Flag duplicates and wrong-taxpayer forms.
3. Read the Form 4549 to see how the IRS built its number, and whether it used gross instead of net.
4. Sort every dollar into a bucket: personal transfers (not income), personal items sold at a loss (not deductible, zeroed out), personal items sold at a gain (Form 8949/Schedule D), and business or hobby income. Pull the platform's CSV to do the split.
5. Contact each issuer in writing for a corrected 1099-K on anything miscoded, and save every reply—this is your § 6201(d) cooperation evidence.
6. If the dispute is still at the proposed stage, it likely started as a CP2000 notice—respond there and head off the deficiency. If the deficiency is already assessed and you missed the Tax Court window, audit reconsideration is the fallback door.
7. Decide whether to petition Tax Court. A timely petition preserves your prepayment forum; filing is $60, with a waiver available, and if your dispute is at or below $50,000 per year—as most payment-app disputes are—you can elect small-case procedures. See How To File Your Tax Court Petition. Most cases settle: most (76%) of Tax Court cases close by formal settlement, and the IRS often concedes once you have built a clean § 6201(d) record. See How To Settle Your Tax Court Case.

Around 89% of petitioners represent themselves, though the win rate trails represented petitioners (about 12% pro se versus about 23% represented in the most recent NTA data). If your income is at or below 250% of the poverty line and your dispute is at or below $50,000, a Low Income Taxpayer Clinic may handle your Tax Court case for free.

Resources

Statutes and regulations:

• IRC § 61 — Gross income defined
• IRC § 162 — Trade or business expenses
• IRC § 165 — Losses (including § 165(c) personal-loss limits)
• IRC § 183 — Activities not engaged in for profit
• IRC § 1402 — Self-employment income
• IRC § 3406 — Backup withholding
• IRC § 6001 — Recordkeeping
• IRC § 6050W — Payment card and third-party network transactions
• IRC § 6201(d) — Reasonable verification of information returns
• IRC § 6662 — Accuracy-related penalty
• IRC § 6664 — Reasonable cause and good faith
• IRC § 6751(b) — Supervisory approval of penalties
• IRC § 7491 — Burden of proof
• Treas. Reg. § 1.183-2 — Hobby-loss factors

IRS guidance, forms, and publications:

• Understanding Your Form 1099-K
• What To Do With Form 1099-K
• FS-2025-08 — Revised 1099-K FAQs (Oct. 2025)
• IR-2025-107 — 1099-K threshold reverts to $20,000 under OBBBA
• IRS Gig Economy Tax Center
• About Form 1099-K
• About Form 8949 — Sales and Other Dispositions of Capital Assets
• About Schedule D (Form 1040)
• Instructions for Schedule C (2025)
• Pub. 525 — Taxable and Nontaxable Income
• Pub. 551 — Basis of Assets

Companion articles on TaxCourtHelp:

• Unreported Income Disputes in Tax Court
• How To Respond to a CP2000 Notice
• How To Fight the IRS Accuracy Penalty
• How Interest Works on Your IRS Tax Debt
• How To Get and Read Your IRS Transcripts
• How To Read IRS Transcript Codes
• How To Prove Your Business Expenses
• How To Prove Your Activity Is a Business, Not a Hobby
• Worker Classification Disputes in Tax Court
• You Just Got a 90-Day Letter From the IRS — Here's What It Means
• How To File Your Tax Court Petition
• How To Settle Your Tax Court Case
• How To Request Audit Reconsideration

Cases cited:

• Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955)
• Welch v. Helvering, 290 U.S. 111 (1933)
• Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930)
• Commissioner v. Groetzinger, 480 U.S. 23 (1987)

This article is for informational purposes only and does not constitute legal or tax advice. For advice specific to your situation, consult a qualified tax professional or attorney.