Can You Stop IRS Interest During Tax Court? The § 6603 Deposit Guide
A § 6603 deposit stops IRS interest on disputed tax without costing you the Tax Court. How it works, what it earns, and the deadline to keep it a deposit.
Did a Disaster Move Your Tax Deadline? The IRC § 7508A Guide
A declared disaster can push back your Tax Court petition deadline and other IRS deadlines. How IRC § 7508A works, who qualifies and how to find your date.
Lost Your CDP Hearing? The IRC 6330 Tax Court Guide
Appeals sustained a lien or levy? You have 30 days to petition the Tax Court. How IRC 6330(d) review works, and how these cases are won and lost.
Can the IRS Raise Your Bill in Tax Court? The IRC 6214 Guide
Yes, the IRS can ask the Tax Court for more tax or new penalties after you petition, but it must plead and prove them. How IRC 6214 works and how to respond.
Theft Loss From a Scam Denied? The Section 165 Tax Court Guide
Lost money to a scam or Ponzi scheme and the IRS denied your theft loss? Which scams still qualify, the year that counts, and the IRA tax trap.
Net Operating Loss Disallowed? The Section 172 Tax Court Guide
The IRS disallowed your net operating loss carryforward. How Section 172 works now, what the Tax Court makes you prove, and how to check the IRS's math.
Raising the Statute of Limitations in Tax Court: The IRC 6501 Guide
Your notice of deficiency came over three years after you filed. How to raise the IRC 6501 defense in Tax Court, who proves what, and the IRS's exceptions.
Tax Court's $25,000 Frivolous-Position Penalty: The IRC 6673 Guide
The Tax Court can add up to $25,000 to your bill for a frivolous position or a case run for delay. What triggers IRC 6673, what does not, and how to avoid it.
Proving Your Tax Court Petition Was Filed on Time: The Mailbox Rule
How the Tax Court counts the petition deadline, which postmarks it accepts, why e-filing has no mailbox rule, and how to answer an IRS motion to dismiss.
Can Tax Court Remove Your Late-Filing Penalty? The IRC 6651 Guide
The IRS added late-filing and late-payment penalties. Which part the Tax Court can remove, who must prove what, and how reasonable cause is really won.
Innocent Spouse Relief in Tax Court: After the IRS Says No
The IRS denied your innocent spouse request? You have 90 days from the date the IRS mails its final determination to take it to Tax Court. How the judge decides—and what your ex can do.
Repair or Improvement? Fighting IRS Capitalization in Tax Court
The IRS recharacterized your repairs as capital improvements. Here is how the tangible property regulations decide it—and how to fight back.