Commentary on recent Tax Court decisions relevant to pro se petitioners.
Cases
If you paid an IRS late-filing or late-payment penalty for tax years 2019-2022, a 2025 court ruling may entitle you to a refund. The main deadline was July 10, 2026, but recent payments and late-filed returns may still qualify.
Cases
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.
Cases
The Fifth Circuit rejected the Tax Court's 'passive investor' test for limited partners, then rewrote its ruling in August 2026: if you play a significant role in running the business, limited liability isn't enough.
Cases
The IRS argued an e-filed petition wasn't valid because it lacked a handwritten signature. The Tax Court disagreed.