Issues
QBI Deduction: How To Defend Your §199A Write-Off in Tax Court
The IRS cut or denied your 20% QBI deduction and now you owe. The fight is technical—but it's winnable, and most of it comes down to one number.
Guides
Practical explanations of Tax Court procedures, deadlines, and forms.
Issues
Head of Household: How To Defend Your Filing Status in Tax Court
The IRS changed you from Head of Household to Single and now you owe. Here's why it's usually wrong—and exactly how to prove HoH and win it back.
Issues
Gambling Winnings and Losses: How To Fight a Deficiency in Tax Court
You broke even at the casino, but the IRS wants tax anyway. A new 2026 law and the no-netting rule create a deficiency. Here's how to fight it.
Issues
Medical or Casualty-Loss Deduction Denied? How To Fight Back
The IRS disallowed your medical bills or your storm-loss deduction. Both are Schedule A fights over an AGI floor and proof—here's how each works.
Issues
Cancellation of Debt: How To Fight a 1099-C in Tax Court
A 1099-C landed and the IRS says you owe tax on a debt you never paid back. It doesn't have to. Insolvency and § 108 can take that bill to zero.
Issues
Education Credit Denied? Why Your 1098-T Isn't Enough
The IRS disallowed your American Opportunity or Lifetime Learning credit. You have a 1098-T—so why isn't that enough? Here's the fight you're actually in.
Issues
Home-Office Deduction Denied? How To Win It Back
You turned the spare bedroom into your office and deducted it. The IRS says it's still a bedroom—and wants the tax and a 20% penalty back.
Issues
Taxed on a Retirement Withdrawal? How To Fight a 1099-R Bill
The IRS taxed a 401(k) or IRA distribution at the full amount and added a 10% penalty. Here's how to fight a 1099-R deficiency in Tax Court.
Issues
Paying Back the Premium Tax Credit? How To Shrink the Bill
The IRS says you owe back thousands in advance premium tax credit—money that went straight to your insurer. Here's how to recompute Form 8962 and win.
Issues
Employee or Contractor? Winning a Worker Classification Case
The IRS reclassified your 1099 contractors as employees—or stuck you with 15.3% SE tax. Here's how to win a worker-classification case in Tax Court.
Issues
How To Deduct Rental and Passive-Activity Losses
The IRS called your rental loss 'passive' and disallowed it. Unlike a hobby loss, that money is not gone—it's suspended, and it comes back.
Issues
How To Prove Your Activity Is a Business, Not a Hobby
The IRS called your Schedule C a hobby and killed the loss. Here's how to prove a profit motive—and why losing this fight hurts more than ever.