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.
Latest
Guides
How IRC § 6213 Protects You While Your Tax Court Case Is Pending
Once you file a Tax Court petition, the IRS cannot assess or collect the disputed tax until your case is resolved. Here's how this statutory protection works.
Guides
What Happens After IRS Appeals Denies Your Case
Your IRS Appeals case was denied. Here's what the Notice of Deficiency means and how the 90-day clock to Tax Court works.
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.
Guides
Small Case or Regular Case: Which Should You Choose?
If your dispute is $50,000 or less, you can 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.