How To File Your Tax Court Petition: A Step-by-Step Guide

You've received a Notice of Deficiency—the IRS's formal statement that you owe additional tax—and you've decided to fight it. Now you need to file a petition with the US Tax Court.

This guide walks you through every step, from creating your account to receiving your docket number. You don't need a lawyer to do this. Around 89% of Tax Court petitioners represent themselves.

Before You Start: Three Things To Confirm

Before you begin the filing process, make sure these three things are true:

1. You have a valid Notice of Deficiency. This is sometimes called a "90-day letter" or "statutory notice." It's a specific legal document issued under IRC § 6212. A 30-day letter, CP2000 notice, or other IRS correspondence is not the same thing and does not give the Tax Court jurisdiction over your case.

2. Your deadline has not passed. You have 90 days from the date on the notice to file your petition. If the notice was sent to an address outside the United States, you have 150 days. Neither the IRS nor the Tax Court can extend this deadline. Some recent circuit court decisions have suggested equitable tolling may apply in extraordinary circumstances, but this remains unsettled law. For practical purposes, treat the deadline as absolute.

If the last day falls on a weekend or D.C. legal holiday, it extends to the next business day.

3. You've decided between small case and regular case. If the amount in dispute is $50,000 or less per tax year, you can elect small case ("S case") procedures, which are simpler but cannot be appealed. You'll make this election when you file.

What You'll Need

Gather these before you start:

• Your IRS Notice of Deficiency—the original letter
• A redacted copy of the notice as a PDF. Black out all Social Security numbers, Taxpayer Identification Numbers, and Employer Identification Numbers. The petition is a public document; the redacted copy protects your identity.
• $60 for the filing fee (credit card, bank account, check, or money order). If you cannot afford the fee, a fee waiver application is available.
• A computer with internet access if filing electronically (recommended), or printed forms if filing by mail.

You do not need to submit tax returns, receipts, bank statements, or other evidence with your petition. The petition is a legal pleading, not an evidentiary package. Evidence comes later, at trial.

Filing Through DAWSON (Recommended)

DAWSON (Docket Access Within a Secure Online Network) is the Tax Court's electronic filing system. It's the fastest way to file, and you'll receive your docket number immediately after submitting.

Create Your Account

1. Go to dawson.ustaxcourt.gov
2. Click "Log In" in the top right corner
3. Click "Sign Up" at the bottom of the login screen
4. Complete registration with your email, name, and password
5. Check your email for a verification link from [email protected] (it expires after 24 hours)

Your email address serves as both your login credential and the address where the Court sends notifications. One email per account.

The 7 Steps To Create a Case

After logging in, click "Start a Case." DAWSON walks you through seven steps.

Step 1—Petitioner Information. Select your petitioner type: "Myself," "Myself and my spouse," "A business," or "Other." Fill in all required fields.

Step 2—Your Petition. This is where you tell the Court what you disagree with and why. DAWSON gives you three options:

• Online Petition Generator (recommended). Answer questions directly in DAWSON and the system generates your petition automatically. No PDF uploads, no form downloads. You can add multiple reasons and facts using the "Add another reason" and "Add another fact" links. The Tax Court confirmed in Donlan v. Commissioner, 164 T.C. No. 3 (2025) that petitions created this way—including their auto-generated signature blocks—are valid.
• Upload Form 2. Download the Court's simplified petition form (Form 2), complete it offline, and upload it as a PDF.
• Upload a Custom Petition. Draft your own petition following Tax Court Rule 34 and upload it as a PDF.

For most self-represented ("pro se") filers, the online petition generator is the simplest path.

Step 3—IRS Notice(s). Upload a PDF copy of your Notice of Deficiency. Make sure you've redacted all SSNs, TINs, and EINs before uploading.

Step 4—Case Procedure and Trial Location. Select small tax case or regular case. Then choose your preferred trial city from the dropdown. Small case petitioners can choose from 74 cities; regular case petitioners can choose from 59. You can pick any city that's convenient—it doesn't have to be in the state where you live.

Step 5—Statement of Taxpayer Identification Number (STIN). This is the only document that should contain your SSN or TIN. The STIN (Form 4) is filed under seal and is not part of the public record. Do not put your SSN anywhere else in the filing.

Step 6—Review and Submit. Review everything you entered in Steps 1 through 5 and submit electronically.

Step 7—Pay the Filing Fee. Pay $60 through Pay.gov using a credit card or bank account. You can also pay by mail later if needed.

Important: You cannot save your progress mid-session. Plan to complete all seven steps in one sitting.

Once you submit, DAWSON assigns a docket number immediately. You'll see it on the confirmation screen and on your dashboard. Use this number on all future correspondence with the Court.

E-Filing Technical Tips

• Supported browsers: Chrome, Firefox, Safari, or Edge. Internet Explorer is not supported.
• File format: PDF only. Make sure the file extension is lowercase .pdf.
• File size limit: 250 MB per file. Split larger files if needed.
• Remove encryption from any PDFs before uploading. If a PDF won't upload, try resaving it or using "Print to PDF."

The E-Filing Deadline Is Absolute

If you file electronically, your petition must be submitted by 11:59 p.m. Eastern Time on the due date. In Sanders v. Commissioner, 160 T.C. No. 16 (2023), the Tax Court dismissed a petition that was filed 11 seconds after midnight. The timely mailing rule under IRC § 7502 does not apply to electronic filings—only the actual submission time counts.

Do not wait until the last minute.

Filing by Mail

If you don't have reliable internet access or prefer to file on paper, you can mail your petition to the Court.

What To Send

Mail all of the following together:

1. Form 2 (signed original in blue ink) plus one copy
2. Form 4 (Statement of Taxpayer Identification Number)
3. Form 5 (Request for Place of Trial)—mark one city only
4. A redacted copy of your IRS notice (SSNs/TINs blacked out)
5. Payment—a check or money order for $60 payable to "Clerk, United States Tax Court" (or a completed fee waiver application)

All forms are available individually or bundled in the Court's Petition Kit (PDF), which includes Forms 2, 4, and 5 with instructions.

Where To Send It

United States Tax Court
400 Second Street, N.W.
Washington, D.C. 20217-0002

You can also hand-deliver to the same address, Monday through Friday, 8:00 a.m. to 4:30 p.m. Eastern (excluding D.C. legal holidays).

Use the Right Mailing Service

For paper filing, the postmark date counts as the filing date under IRC § 7502—but only if you use a qualifying mailing method.

Safe options:

• USPS Certified Mail with return receipt (recommended—gives you strong proof of delivery)
• USPS Registered Mail
• Designated private delivery services from FedEx, UPS, or DHL—but only specific service levels qualify

What does NOT qualify: FedEx Ground, FedEx Express Saver, regular UPS Ground, and most economy shipping services. In Lynch v. Commissioner (2024), a petition sent by FedEx Express Saver was dismissed as untimely because the service was not designated. In Nguyen v. Commissioner (2023), FedEx Ground resulted in dismissal for the same reason.

If you're mailing close to the deadline, use USPS Certified Mail. Keep your receipt as proof.

After You Mail It

The Court will mail you a "Notice of Receipt of Petition" with your assigned docket number. This takes longer than DAWSON, which provides the number instantly.

Do not file both electronically and by mail. The Court warns against this—choose one method.

The Filing Fee

The filing fee is $60.

How to pay:

Fee Waivers

If you cannot afford the filing fee, you can apply for a waiver using the Application for Waiver of Filing Fee. The standard is "inability to pay"—it's not tied to specific poverty guidelines. You'll need to provide detailed financial information and sign under penalty of perjury.

If you e-file, submit the fee waiver application to your case in DAWSON after your petition is processed. If you file by paper, include the application with your petition.

The filing fee is not jurisdictional. If you don't pay immediately, the Court allows additional time rather than dismissing your case outright. But if a waiver is denied and the fee remains unpaid, the case may eventually be dismissed.

Mistakes That Can Get Your Case Dismissed

These errors are fatal—they cannot be fixed after the fact:

Missing the deadline. The 90 days deadline (150 days for international addresses) is absolute. Filing even seconds late results in dismissal. In Sanders v. Commissioner, 160 T.C. No. 16 (2023), a petition filed 11 seconds after midnight was dismissed. If you've already missed your deadline, see You Missed the 90-Day Deadline. Now What?.

Filing without a valid Notice of Deficiency. A 30-day letter, CP2000, or other IRS correspondence is not a statutory notice under IRC § 6212. Without a valid notice, the Tax Court has no jurisdiction.

Filing for the wrong tax years. The Tax Court only has jurisdiction over the specific years and types of tax identified in your notice. If you include years not covered by the notice, those claims will be dismissed.

Wrong person filing. The petition must be filed by (or on behalf of) the person named in the notice. If a joint notice was issued and only one spouse petitions, the IRS can assess the non-petitioning spouse's deficiency.

Using a non-designated delivery service. If you mail your petition using a service that doesn't qualify under IRC § 7502, the filing date is the date the Court receives it—not the date you mailed it. If receipt happens after the deadline, the petition is untimely.

Mistakes That Can Hurt Your Case

These errors won't necessarily get your case dismissed, but they create real problems:

Vague assignments of error. "The IRS is wrong" or "I disagree" is not sufficient. Tax Court Rule 34 requires clear, concise statements of each specific error you're alleging. "I disagree with the disallowance of my home office deduction because I used the space exclusively for business" is what the Court expects.

Failing to challenge specific adjustments. Any issue not raised in the petition is deemed conceded. If the IRS adjusted five items and you only challenge three, you automatically lose on the other two.

Including your SSN on the petition. Your SSN belongs only on Form 4 (the STIN), which is filed under seal. Everything else in your case file becomes a public record. If you accidentally include personal information, you have 60 days to submit a redacted replacement.

Submitting evidence with the petition. Tax returns, receipts, and bank statements are for trial—not the petition. The petition is a legal pleading that states what you disagree with and why. Evidence comes later.

Filing both electronically and by mail. Pick one. Filing both creates confusion and delays.

What Happens After You File

Once your petition is filed, several things happen:

You get a docket number. The format tells you your case type: a number like 12345-26 is a regular case, 12345-26S is a small case, and 12345-26L is a collection due process case.

The IRS responds. The IRS has 60 days to file an Answer through its attorney (IRS Chief Counsel). The Answer's last page will contain IRS counsel's name and address—you'll need this for all future filings.

Your case goes to settlement discussions. Most cases are assigned to IRS Appeals for settlement negotiations. Most (76%) of Tax Court cases settle before trial.

Collection pauses. Once your petition is filed, IRC § 6213(a) prohibits the IRS from assessing or collecting the disputed tax until the Court's decision becomes final. This protection applies automatically.

Interest continues to accrue, but the IRS cannot levy your wages or seize your property over the disputed amount while your case is pending. Read more about this in How IRC Section 6213 Protects You While Your Tax Court Case Is Pending.

Resolution takes time. A Tax Court case typically takes 6-18 months to resolve. Settlements tend to happen faster; cases that go to trial take longer. For a detailed walkthrough of every phase after filing, see What Happens After You File Your Tax Court Petition.

Get Help

You don't have to do this alone.

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. Find a clinic near you through the IRS LITC Directory, or see How To Find and Use a Low Income Taxpayer Clinic for a full guide.

Calendar call volunteer programs pair unrepresented taxpayers with volunteer practitioners at trial sessions. The Court provides information about these programs when you file and again when you receive a trial notice.

Tax Court practitioners include attorneys admitted to the Tax Court bar and US Tax Court Practitioners (USTCPs)—non-attorneys who have passed a special examination. There are fewer than 300 USTCPs nationwide.

Resources

• DAWSON portal—create your account and file electronically
• Guidance for Petitioners: Starting a Case—the Court's official instructions
• Petition Kit (PDF)—Forms 2, 4, and 5 with instructions
• DAWSON Petitioner Training Guide (PDF)—step-by-step e-filing tutorial
• DAWSON FAQs: Case Management
• Pay.gov Filing Fee Payment
• Fee Waiver Application (PDF)
• Places of Trial—full list of trial cities
• Tax Court Rules
• IRS Designated Private Delivery Services

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.