Common Tax Court Motions and How To Respond

You logged into DAWSON and found a new filing from the IRS. It's a motion—a formal written request asking the Court to do something. The language is dense, there's a deadline to respond, and you're not sure what happens if you ignore it.

Don't ignore it. Motions are how many Tax Court cases get decided—often before trial ever happens. More than 99% of cases resolve without a trial on the merits. Understanding how motions work is one of the most important things you can do to protect yourself.

This guide covers the motions pro se petitioners encounter most often: motions to dismiss, motions for summary judgment, motions for continuance, motions to compel, and default and dismissal. For each one, you'll learn what it means, how to respond, and what happens if you don't.

How to identify the motion type: Look at the title of the IRS filing in DAWSON. It will say something like "Respondent's Motion to Dismiss for Lack of Jurisdiction" or "Respondent's Motion for Summary Judgment." Match that title to the sections below. If you receive a motion with a title not covered here, the general response checklist near the end of this article still applies.

What Is a Motion?

A motion is a written request to the Court for an order. Tax Court Rule 50 governs the general requirements. Every motion must:

• Be in writing (unless made during a hearing or trial)
• State the grounds for the request with specificity
• State the specific relief or order being sought
• Show that the opposing party received prior notice
• State whether the opposing party objects (if you leave this out, the Court assumes there is an objection)
• Follow Rule 23 formatting—14-point proportional font, double-spaced, proper caption with your case name and docket number, dated and signed
• Include a Certificate of Service (Form 9) proving you sent a copy to the IRS attorney

Unlike the petition (which has an official form), there is no standard Tax Court form for motions. You draft them yourself. The Tax Court's case-related forms page has the Certificate of Service, but the motion itself is your own document.

How the Court Handles Motions

Under Rule 50(b), the Court can do one of three things with a motion: order the opposing party to respond in writing, set the motion for a hearing, or simply rule on it. The Court can act without a hearing—and often does.

One critical point: filing a motion does not postpone your trial. Rule 50(e) is explicit about this. Only a motion for continuance under Rule 133—if granted—can postpone a trial date.

Motion To Dismiss for Lack of Jurisdiction

This is the motion most likely to end your case before you ever get to argue the merits. The IRS files it when it believes the Tax Court lacks the authority to hear your case.

Why the IRS Files This Motion

The most common reasons:

1. Your petition was filed late. Under IRC § 6213(a), the deadline to file is 90 days from the date the Notice of Deficiency is mailed (150 days if mailed to an address outside the United States). This deadline cannot be extended by the IRS or the Tax Court.
2. No valid Notice of Deficiency was issued. Tax Court jurisdiction in deficiency cases requires both a valid notice under IRC § 6212 and a timely petition. Both are necessary.
3. Your petition responds to the wrong document. A CP2000 (an automated proposed adjustment), a 30-day letter (a preliminary notice inviting you to appeal within the IRS), or an assessment notice is not a statutory Notice of Deficiency. The Tax Court can only hear your case if you're responding to the right notice.
4. The petition challenges the wrong type of tax. The Tax Court has limited subject matter jurisdiction under IRC § 7442.

Under Rule 36(a), the IRS has 45 days from service of your petition to file a motion (compared to 60 days to file an Answer). When the IRS questions jurisdiction, it typically files this motion instead of an Answer.

How To Respond

When the IRS files a motion to dismiss for lack of jurisdiction, the Court orders you to respond—usually within a set number of days. The burden is on you to show that the Tax Court has jurisdiction. Your response should:

1. Provide a copy of your Notice of Deficiency (if it's not already in the record)
2. Show the date the notice was mailed (from the date printed on the notice or certified mail records)
3. Show the date your petition was filed (the DAWSON filing date or postmark date)
4. Count the days to demonstrate that the petition was timely
5. If the petition was late, explain the circumstances (see the equitable tolling discussion below)

Equitable Tolling: Unsettled Law

In Boechler, P.C. v. Commissioner, 596 U.S. 199 (2022), the Supreme Court held that the 30-day deadline to petition the Tax Court after a Collection Due Process determination under IRC § 6330(d)(1) is not jurisdictional—meaning the Court can excuse a late filing in extraordinary circumstances (equitable tolling).

In Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (2022), the Tax Court applied the same reasoning to the 90 days deficiency petition deadline under IRC § 6213(a), holding that it too is subject to equitable tolling. But the Third Circuit reversed in Culp v. Commissioner, 75 F.4th 196 (3d Cir. 2023), holding that the 90 days deadline is jurisdictional—meaning the Court cannot excuse a late filing, no matter the reason.

Other federal circuits have reached varying conclusions. This remains unsettled law. Whether equitable tolling applies to the deficiency petition deadline depends on which circuit's law controls your case.

Do not rely on equitable tolling as a safety net. The safest course is always to file within 90 days.

What Happens If Your Case Is Dismissed

A dismissal for lack of jurisdiction does not count as a decision on the merits under Rule 123(d). But the tax has likely already been assessed—because the petition deadline passed—and the IRS can proceed with collection.

You still have options: audit reconsideration, paying the tax and suing for a refund in federal District Court or the Court of Federal Claims, or a Collection Due Process hearing if the IRS initiates collection. For a complete walkthrough, see You Missed the 90-Day Deadline. Now What?.

The Court can also dismiss a case on its own initiative under Rule 53. It has an independent obligation to verify its own jurisdiction.

Motion for Summary Judgment

A motion for summary judgment asks the Court to decide the case—or a specific issue—without a trial. Under Rule 121(a), the Court grants summary judgment when "there is no genuine dispute as to any material fact and the movant is entitled to judgment as a matter of law." This is the same standard federal district courts use under Federal Rule of Civil Procedure 56, as the Tax Court confirmed in Sundstrand Corp. v. Commissioner, 98 T.C. 518 (1992).

Either party can file for summary judgment. Partial summary judgment on specific issues is also allowed.

Timing

Under Rule 121(b), a motion for summary judgment can be filed beginning 30 days after the pleadings close (meaning the petition, the Answer, and any Reply have all been filed), but no later than 60 days before the first day of the trial session. The Standing Pretrial Order confirms this 60-day deadline. The Court sets the response deadline—there's no fixed rule, so watch for the Court's order.

Why This Motion Is Dangerous for Pro Se Petitioners

Rule 121(d) contains one of the most consequential provisions in the entire Tax Court Rules for unrepresented petitioners:

When a motion for summary judgment is made and supported as set forth in this Rule, the nonmovant may not rest on the allegations or denials in that party's pleading. The nonmovant must respond, setting forth specific facts and supporting those facts as required by Rule 121(c), to show that there is a genuine dispute of fact for trial. If the nonmovant does not so respond, a decision may be entered against that party.

In plain English: if the IRS files for summary judgment and you don't respond with specific facts backed by evidence, the Court can enter a decision against you—without a trial.

Simply restating what your petition says is not enough. You must go beyond the pleadings.

How To Respond

1. File your response within the deadline set by the Court. This is not negotiable.
2. Identify the specific facts that are genuinely disputed. Don't make vague objections—point to the exact facts in controversy.
3. Support each disputed fact with evidence. Attach declarations (statements under penalty of perjury based on personal knowledge), documents, bank records, receipts, or other materials. See How To Prepare Your Evidence for Tax Court for guidance on organizing evidence.
4. If you need more time for discovery, file an affidavit under Rule 121(e) explaining why you cannot yet present the essential facts. The Court may defer the motion or allow additional time.
5. If your records are missing or incomplete, you can still respond. Your own testimony—submitted as a declaration under penalty of perjury based on personal knowledge—is evidence. Explain what you know, what records you had, and why they are unavailable. The Court will weigh this, but it is far better than not responding at all.

When To Consider Filing Your Own

A pro se petitioner might file for summary judgment when the case turns entirely on a legal question—for example, whether the IRS obtained written supervisory approval for penalties under IRC § 6751(b), or whether the statute of limitations bars the assessment. If all relevant facts are undisputed and documented, and the law supports your position, summary judgment can resolve the case without a trial.

One more thing to know: under Rule 121(g), the Court can grant summary judgment for the nonmovant (the party that did not file the motion)—even if only one party filed the motion. The Court can also consider summary judgment on its own initiative, after giving both sides notice and a reasonable time to respond.

Motion for Continuance

A motion for continuance asks the Court to postpone the trial. The standard is high. Rule 133 states that "continuances will be granted only in exceptional circumstances."

The 30-Day Timing Trap

A motion for continuance filed 30 days or less before the scheduled trial session "ordinarily will be deemed dilatory and will be denied unless the ground therefor arose during that period or there was good reason for not making the motion sooner." The Standing Pretrial Order sets the deadline at 31 days before the trial session.

This catches many pro se petitioners off guard. By the time they realize they aren't ready for trial, the deadline has often passed. File early.

What the Motion Must Include

• The reason for the request—the exceptional circumstances
• The opposing party's position (whether the IRS agrees, disagrees, or has no position)
• If based on a related pending case: the case name, docket number, counsel names, status, and common issues

Grounds That May Work

• Serious medical emergency (you or a key witness)
• Death in the family
• Military deployment
• Natural disaster affecting you or your ability to travel
• Newly discovered evidence that requires additional preparation time
• Settlement negotiations that are genuinely close to resolution—this is often the strongest basis in practice, but the discussions must be concrete, not speculative
• A recently retained attorney or Low Income Taxpayer Clinic (LITC) needs time to prepare

Grounds That Probably Won't Work

Rule 133 explicitly states that "conflicting engagements of counsel or employment of new counsel ordinarily will not be regarded as ground for continuance." General unpreparedness or a busy schedule is not enough.

Getting the IRS Attorney's Agreement

If both parties agree to a continuance, the motion is far more likely to be granted. Contact the IRS attorney first. A joint motion for continuance is the strongest possible posture. If the IRS agrees, say so in the motion—include their endorsement or state that you contacted them and they have no objection.

What Happens If Denied

If the continuance is denied, the case proceeds as scheduled. If you don't appear at trial, the Court may dismiss your case for failure to prosecute under Rule 123(b)—a dismissal that operates as a decision on the merits. For what to expect on trial day, see What To Expect at Your Tax Court Trial.

Motions To Compel

When the other side isn't cooperating with discovery or stipulation negotiations, the Tax Court provides tools to force compliance.

There are two types:

Motion To Compel Discovery

If the IRS fails to respond to interrogatories, document requests, or other formal discovery under Rules 70–76, you can file a motion to compel under Rule 104. This must be filed within the discovery completion deadline—no later than 45 days before the calendar call (the opening session where the judge calls each case on the trial calendar).

Motion To Compel Stipulation

Under Rule 91(f), if the IRS refuses to stipulate (formally agree) to genuinely undisputed facts, you can file a motion to compel stipulation. This motion has specific requirements:

• Can only be filed after the Notice of Trial is served
• Must be filed no later than 45 days before calendar call
• Must identify each proposed stipulation with specificity in separately numbered paragraphs
• Must attach or make available each relevant document

When the Court receives this motion, it issues an order to show cause—a directive requiring the opposing party to explain why the Court should not grant the motion. The opposing party has 20 days to respond. If the opposing party doesn't respond—or responds evasively—the matters are deemed stipulated under Rule 91(f)(3).

The standard comes from Branerton Corp. v. Commissioner, 61 T.C. 691 (1974): the Court compels stipulation of matters that are not genuinely disputed but does not weigh competing factual claims or resolve genuinely controverted issues before trial.

For a detailed walkthrough of discovery and stipulation procedures, see How To Handle Discovery and Pretrial Preparation in Tax Court.

Sanctions for Noncompliance

If a party disobeys a Court discovery order, sanctions under Rule 104(c) escalate in severity: facts can be deemed established against the noncompliant party, evidence can be excluded, pleadings can be struck, and—in extreme cases—the case can be dismissed or default judgment entered.

Default and Dismissal

Default and dismissal are the most severe consequences a pro se petitioner can face—and they often result from inaction rather than a bad legal argument.

How Petitioners Get Defaulted

Under Rule 123(a), the Court can hold a party in default for failing to "plead or otherwise proceed as provided by these Rules." The most common triggers for pro se petitioners:

• Failing to file a Reply. A Reply is your response to new claims the IRS raises in its Answer—called "affirmative allegations." If the IRS Answer asserts new matters (such as fraud or a new basis for the deficiency), you have 45 days to file a Reply. If you don't, the IRS can move to have those allegations deemed admitted. Read the Answer carefully—if it raises anything beyond defending the Notice of Deficiency, you likely need a Reply.
• Failing to comply with Court orders—discovery orders, Standing Pretrial Order deadlines, or other directives
• Failing to respond to an order to show cause
• Failing to appear at calendar call or trial
• Complete inaction—not prosecuting the case over an extended period

The Critical Distinction: Jurisdictional Dismissal vs. Dismissal for Failure To Prosecute

Not all dismissals are equal.

A dismissal for lack of jurisdiction (discussed above) does not operate as a decision on the merits. The tax is likely already assessed, but you still have options—audit reconsideration, paying and suing for a refund in another court, or a Collection Due Process hearing.

A dismissal for failure to prosecute under Rule 123(b) operates as a decision on the merits under Rule 123(d). The IRS wins. The deficiency is sustained—tax, penalties, and all. This is far worse.

Setting Aside a Default or Dismissal

Under Rule 123(c), the Court may set aside a default or dismissal upon a "motion expeditiously made." The key phrase is "expeditiously." If you realize you've been defaulted, file a motion to set aside the default immediately. Explain the circumstances. The longer you wait, the less likely the Court is to grant relief.

Moving for Default Against the IRS

Under Rule 123(a), if the IRS fails to file an Answer within 60 days, you can move for default. In practice, the IRS virtually always responds—and sometimes requests extensions—but the remedy exists.

What Happens If You Don't Respond to a Motion

Every motion filed against you requires a timely response. Here's what happens if you don't respond:

Check DAWSON regularly for new filings. DAWSON sends email notifications when documents are filed in your case, but only if your email address is current in the system. Do not rely solely on email—log into DAWSON periodically to review your docket. Missing a motion means missing a deadline, and missing a deadline can mean losing your case.

How To Respond to Any Motion: A Checklist

No matter what motion the IRS files, the same basic process applies:

1. Read the motion carefully. Understand exactly what the IRS is asking the Court to do.

2. Note the response deadline. The Court's order accompanying the motion sets the deadline. Mark it on your calendar immediately.

3. Contact the IRS attorney. The attorney's name and contact information are on the Answer (or the motion itself). Ask whether there's a way to resolve the issue without Court intervention. If you can reach an agreement, it simplifies everything.

4. Draft your response. Follow Rule 23 formatting: 14-point proportional font, double-spaced, proper caption with your case name and docket number, dated and signed. Title it clearly (e.g., "PETITIONER'S RESPONSE IN OPPOSITION TO RESPONDENT'S MOTION FOR SUMMARY JUDGMENT").

5. Support your response with evidence. Attach declarations, documents, and other materials where appropriate. Don't make arguments without backing them up.

6. Prepare a Certificate of Service using Form 9.

7. File through DAWSON and serve a copy on the IRS attorney.

If You Need More Time To Respond

If the Court's deadline doesn't give you enough time to prepare a response, you can file a motion for extension of time. Do this before the deadline expires. State the reason you need more time, how much additional time you're requesting, and whether the IRS objects. Extensions are not guaranteed, but Courts routinely grant reasonable requests—especially for first extensions and where the IRS does not oppose. If the deadline has already passed, file immediately anyway and explain why you missed it.

Filing Your Own Motions

There are times when you need to be the one filing a motion—for a continuance, to compel stipulation, or for summary judgment. The process:

1. Draft the motion following Rule 23 formatting requirements
2. Include the caption—your name, docket number, and "v. Commissioner of Internal Revenue, Respondent"
3. Title it clearly—for example, "PETITIONER'S MOTION FOR CONTINUANCE"
4. State the grounds with specificity—don't be vague about why you need the relief
5. State the specific relief you're requesting
6. State whether the IRS objects—contact the IRS attorney before you file and include their position
7. Date and sign the motion
8. Attach a Certificate of Service (Form 9)
9. File through DAWSON and serve a copy on the IRS attorney

Agreed motions—where both you and the IRS support the request—are far more likely to be granted. Always contact the IRS attorney first.

Keep your motions concise. State the facts and the law. Attach supporting evidence where appropriate. And meet every deadline—late motions are typically denied.

Sanctions for Frivolous Positions

Under IRC § 6673, the Tax Court can impose penalties up to $25,000 when proceedings are instituted or maintained primarily for delay, or when a taxpayer's position is frivolous or groundless.

Frivolous positions include tax protest arguments, constitutional challenges to the income tax, and sovereign citizen arguments. The IRS publishes a list of recognized frivolous tax positions. Avoid these entirely. Filing motions or maintaining positions the Court considers frivolous can result in monetary penalties on top of the tax you already owe.

Quick Reference: Key Motion Deadlines

All deadlines measured from the first day of the trial session, per the Standing Pretrial Order and the Tax Court Rules:

Other key deadlines outside the Standing Pretrial Order:

Get Help

Responding to motions is one of the moments when pro se petitioners most need professional assistance. The stakes are high, the deadlines are tight, and the procedural rules matter.

Low Income Taxpayer Clinics (LITCs) provide free representation to taxpayers whose income is below 250% of the poverty line and whose dispute is $50,000 or less. An LITC attorney can help you respond to a motion to dismiss, oppose summary judgment, or navigate default proceedings. Find a clinic through the IRS LITC Directory. For a detailed walkthrough, see How To Find and Use a Low Income Taxpayer Clinic.

Calendar call volunteer programs pair unrepresented petitioners with volunteer practitioners at trial sessions. The Court provides information about these programs with your Notice of Trial.

Resources

• Tax Court Rule 50—Motions (General)
• Tax Court Rule 53—Motion To Dismiss
• Tax Court Rule 121—Summary Judgment
• Tax Court Rule 123—Default and Dismissal
• Tax Court Rule 133—Continuances
• Tax Court Rule 91—Stipulations for Trial
• Tax Court Rule 104—Sanctions
• Tax Court Rule 23—Form and Style of Papers
• Tax Court Rule 36—Answer
• Standing Pretrial Order—Regular Cases (sample)
• Standing Pretrial Order—Small Cases (sample)
• IRC § 6212—Notice of Deficiency
• IRC § 6213—Restrictions Applicable to Deficiencies
• IRC § 6330—Notice and Opportunity for Hearing Before Levy
• IRC § 6673—Sanctions and Costs
• IRC § 7442—Jurisdiction
• IRC § 7491—Burden of Proof
• Certificate of Service (Form 9)
• Tax Court Case-Related Forms
• DAWSON Portal—file documents and monitor your case
• Tax Court Guidance: Before Trial
• Tax Court Guidance: During Trial
• IRS LITC Directory—find free legal help
• What Happens After You File Your Tax Court Petition—the post-filing timeline
• How To Handle Discovery and Pretrial Preparation in Tax Court—discovery and stipulation procedures
• How To Prepare Your Evidence for Tax Court—organizing evidence
• How To Settle Your Tax Court Case—settlement as the alternative to trial
• What To Expect at Your Tax Court Trial—trial day itself
• You Missed the 90-Day Deadline. Now What?—options after a late filing
• How To File Your Tax Court Petition—petition requirements
• How To Find and Use a Low Income Taxpayer Clinic—free representation for qualifying taxpayers
• IRS Tried to Dismiss an E-Filed Petition Over the Signature. The Tax Court Said No.—case analysis on dismissal motions
• Tax Court vs. District Court vs. Court of Federal Claims—alternative forums if dismissed for lack of jurisdiction
• Small Case or Regular Case: Which Should You Choose?—procedural differences relevant to motions
• How IRC 6213 Protects You While Your Tax Court Case Is Pending—collection protection during your case
• You Just Got a 90-Day Letter From the IRS—the notice that starts the petition clock
• Common IRS Notices and Letters—how to tell a Notice of Deficiency from other IRS documents

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.