Guides
You Missed the 90-Day Deadline. Now What?
You received a Notice of Deficiency. The 90-day deadline passed. The IRS assessed the tax. Here's what you can still do.
Liam Williams
Law and tax student researching US Tax Court procedures. Imperial College London graduate. Building plain-English resources for self-represented taxpayers.
Guides
Small Case or Regular Case: Which Should You Choose?
If your dispute is under $50,000, you can sometimes choose simplified procedures — but you give up the right to appeal. Here's how to decide.
Cases
IRS Tried to Dismiss an E-Filed Petition Over the Signature. The Tax Court Said No.
The IRS argued an e-filed petition wasn't valid because it lacked a handwritten signature. The Tax Court disagreed.
Guides
You Just Got a 90-Day Letter From the IRS. Here's What It Means.
A 90-day letter is your ticket to Tax Court — and your deadline to use it. Here's what it means and what to do next.