Practical explanations of Tax Court procedures, deadlines, and forms.
Guides
Once you file a timely Tax Court petition, the IRS cannot assess or collect the disputed tax until the Tax Court's decision becomes final—though if you appeal, it can collect unless you post a bond. Here's how this statutory protection works.
Guides
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 received a Notice of Deficiency. The 90-day deadline passed. The IRS assessed the tax. Here's what you can still do.
Guides
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.
Guides
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.