Cases
Tax Court Calls Out AI-Fabricated Citations. Pro Se Filers Are Next.
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.
Tax Court
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.
Issues
Understanding IRS Statutes of Limitations
The IRS has deadlines too. Three clocks control how long it can audit you, collect from you, and how long you have to claim a refund.
Guides
When and How To Get Professional Help With Your Tax Dispute
Most Tax Court petitioners represent themselves, and many do fine. But some situations call for professional help. Here's how to decide—and where to find it.
Guides
Common Tax Court Motions and How To Respond
The IRS filed a motion in your Tax Court case. Here's what each type means, how to respond, and what happens if you don't.
Guides
What Happens After Your Tax Court Decision
The Tax Court issued its opinion. Here's what happens next—from the Rule 155 computation to appeals, finality, and IRS collection.
Guides
How To Handle Discovery and Pretrial Preparation in Tax Court
Your case is at issue. Here's how to handle IRS discovery requests, negotiate stipulations, and prepare your pretrial memorandum.
Guides
What To Expect at Your Tax Court Trial
Settlement talks failed. Your trial date is approaching. Here's exactly what happens in the courtroom—from calendar call to the judge's decision.
Issues
How To Request Innocent Spouse Relief
Filed a joint return and your spouse caused the tax problem? You may qualify for innocent spouse relief. Here's how the three types work.
Guides
How To Prepare Your Evidence for Tax Court
You bear the burden of proof. Here's what evidence you need, how to organize it, and what happens when records are missing.
Guides
How To Settle Your Tax Court Case
Most Tax Court cases settle before trial. Here's how settlement works, how to evaluate an offer, the qualified-offer lever, and what you're signing.
Guides
What Happens After You File Your Tax Court Petition
You filed your petition and have a docket number. Here's what happens next—from the IRS Answer through settlement or trial.