Guides
How To Request Innocent Spouse Relief
Filed a joint return and your spouse caused the tax problem? You may qualify for innocent spouse relief. Here's how the three types work.
Liam Williams
Law and tax student researching UK tax tribunal procedures. Imperial College London graduate. Building plain-English resources for self-representing taxpayers
Guides
How To Prepare Your Evidence for Tax Court
You bear the burden of proof. Here's what evidence you need, how to organize it, and what happens when records are missing.
Guides
How To Settle Your Tax Court Case
Most Tax Court cases settle before trial. Here's how settlement works, how to evaluate an offer, and what you're signing when you agree.
Guides
How To Request an IRS Appeals Conference
The IRS proposed changes after your audit. Before accepting or going to Tax Court, you have one more option: the IRS Independent Office of Appeals.
Guides
How To Get and Read Your IRS Transcripts
IRS transcripts show your tax history in the IRS's own words. Here's how to get them, what they show, and which ones require a representative.
Guides
Common IRS Notices and Letters: What They Mean and What To Do
A quick-reference guide to the IRS notices and letters you're most likely to receive—and what each one means for your next step.
Guides
How To Request IRS Penalty Abatement
The IRS can waive failure-to-file, failure-to-pay, and accuracy penalties. Here's how to request abatement yourself—by phone or Form 843.
Guides
What Happens After You File Your Tax Court Petition
You filed your petition and have a docket number. Here's what happens next—from the IRS Answer through settlement or trial.
Guides
How To Find and Use a Low Income Taxpayer Clinic (LITC)
LITCs provide free Tax Court representation if your income is below 250% of the poverty line and your dispute is under $50,000. Here's how to find one.
Guides
How To File Your Tax Court Petition: A Step-by-Step Guide
A complete walkthrough of filing your Tax Court petition through DAWSON or by mail—forms, fees, deadlines, and mistakes to avoid.
Guides
Collection Due Process Hearings: Your Right To Challenge IRS Liens and Levies
If the IRS files a lien or threatens to levy your property, you have 30 days to request a hearing that pauses collection and opens alternatives. Here's how CDP hearings work.
Cases
Fifth Circuit Rejects IRS 'Passive Investor' Test for Limited Partners
The first appellate decision on who qualifies as a 'limited partner' for self-employment tax purposes—and it's a taxpayer win.