Issues
How To Fight the IRS Accuracy-Related Penalty in Tax Court
Even if you lose the underlying tax issue, you can often defeat the 20% accuracy penalty. Here's how the burden of proof and the § 6751(b) lever work.
Guides
Practical explanations of Tax Court procedures, deadlines, and forms.
Issues
How To Prove Your Business Expenses to the IRS
You really spent the money on your business—and for travel, meals, gifts, and your car, a missing record can still cost you the whole deduction.
Issues
How To Prove Your Charitable Deductions to the IRS
You really gave the money—and you can still lose the whole deduction over a missing line on a receipt. Here's how charitable substantiation works.
Issues
The IRS Says You Had Income You Never Reported—Now What?
The IRS says you earned income you don't recognize—a 1099, a 1099-K, crypto, gambling, or canceled debt. Here's how to fight it in Tax Court.
Issues
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.
Guides
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.
Guides
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.
Guides
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What a federal tax lien actually is, why it is not a levy, and the concrete ways to get it released, withdrawn, discharged, or subordinated.
Guides
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.
Guides
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.
Guides
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.
Guides
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.