Tax Court Calls Out AI-Fabricated Citations. Pro Se Filers Are Next.
The Tax Court flagged AI-invented citations in a recent opinion. What it means for pro se filers—and how to verify a case is real before you file.
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How To Prove Your EITC and Dependent Claims to the IRS
The IRS disallowed your EITC or a dependent. Here's exactly what proof wins it back—and how the Tax Court path works if it doesn't.
How To Write Your Tax Court Pretrial Memorandum
The Pretrial Memorandum is due 21 days before trial and can bar any witness or issue you leave out—here is how to write every section.
IRS Levies: Wage Levies, Bank Levies, and How To Get Them Released
What an IRS levy is, how it differs from a lien, what the IRS can and cannot take, and the concrete, often fast ways to get a levy released.
Federal Tax Liens: Release, Withdrawal, Discharge, and Subordination
What a federal tax lien actually is, why it is not a levy, and the concrete ways to get it released, withdrawn, discharged, or subordinated.
How To Request Currently Not Collectible (CNC) Status
What CNC status is, how to qualify, what to send the IRS, and the strategic reason it can quietly run out the IRS collection clock.
How To Request Audit Reconsideration
If the IRS assessed tax from an audit, an SFR, or a missed CP2000, audit reconsideration asks them to look again. Here's how it works.
How To Read IRS Transcript Codes
Your IRS account transcript is a wall of three-digit codes. Here's a decoder covering the codes that tell you what the IRS actually did to your account.
The Stipulation of Facts in Tax Court: Rule 91 Explained
Tax Court Rule 91 walkthrough: what you must stipulate, how to reserve objections, the 45-day compel deadline, and the Rule 122 trap for pro se petitioners.
How To Set Up an IRS Installment Agreement
Step-by-step walkthrough of applying for an IRS installment agreement—forms, fees, payment math, and what to do when it gets denied or terminated.
How To Apply for an Offer in Compromise
The IRS accepts roughly 21% of offers in compromise. Here's the step-by-step process for calculating your offer and giving yours the best chance.
Understanding IRS Statutes of Limitations
The IRS has deadlines too. Three clocks control how long it can audit you, collect from you, and how long you have to claim a refund.
Guides
How To Respond to a CP2000 Notice
A CP2000 is not a bill and not an audit. It's a proposal—and you have the right to respond. Here's how.
Guides
When and How To Get Professional Help With Your Tax Dispute
Most Tax Court petitioners represent themselves, and many do fine. But some situations call for professional help. Here's how to decide—and where to find it.
Guides
How To File an Amended Return (Form 1040-X)
Made a mistake on your tax return? Here's how to fix it with Form 1040-X—and how amended returns connect to Tax Court and the refund suit path.
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Understanding Your IRS Balance: How Penalties and Interest Add Up
A $15,000 tax deficiency can nearly double with penalties and interest. Here's how to break down every component of your IRS balance and verify the math.
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How Interest Works on Your IRS Tax Debt
IRS interest is compounded daily from the day your return was due. Here's how it's calculated, why it doesn't stop during Tax Court, and what you can do about it.
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Common Tax Court Motions and How To Respond
The IRS filed a motion in your Tax Court case. Here's what each type means, how to respond, and what happens if you don't.
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Tax Court vs. District Court vs. Court of Federal Claims
Three federal courts hear tax disputes, but they work very differently. Here's how to decide which one is right for your situation.
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What Happens After Your Tax Court Decision
The Tax Court issued its opinion. Here's what happens next—from the Rule 155 computation to appeals, finality, and IRS collection.
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How To Handle Discovery and Pretrial Preparation in Tax Court
Your case is at issue. Here's how to handle IRS discovery requests, negotiate stipulations, and prepare your pretrial memorandum.
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What To Expect at Your IRS Appeals Conference
You requested IRS Appeals. Here's how to prepare for the conference, what the Appeals Officer will ask, and how to negotiate a settlement.
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How To Respond to an IRS Audit
The IRS is auditing your return. Here's what to expect, what your rights are, and what to do at every step.
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How To Resolve Your IRS Tax Debt
You owe the IRS and can't pay in full. Here's how installment agreements, offers in compromise, and currently not collectible status work.