What Happens After You File Your Tax Court Petition

You filed your Tax Court petition. You have a docket number. The IRS can't collect the disputed tax while your case is pending.

Now what?

The process from filing to resolution typically takes 6-18 months. Most (76%) of cases settle before trial. But between filing and resolution, there are deadlines to track, documents to file, and decisions to make.

This guide walks you through every phase of a Tax Court case after the petition is filed.

Your Docket Number: What It Tells You

When your petition is accepted, the Court assigns a docket number. If you filed through DAWSON, you received it immediately. If you filed by mail, the Court sends a "Notice of Receipt of Petition" with the number.

The format tells you your case type:

Use this docket number on every document you file with the Court and every communication with the IRS about this case.

Using DAWSON To Monitor Your Case

You can log into DAWSON at any time to:

• Check your case status and view docket entries
• File documents (motions, stipulations, pretrial memoranda)
• Update your contact information using Form 10 (Notice of Change of Address)
• Access filings from the Court or the IRS

Keeping your address current is critical. The Court and IRS send all correspondence to the address on file. If you move and don't update your address, you could miss deadlines.

The Certificate of Service Requirement

This rule trips up many pro se petitioners: for every document you file with the Court after your petition, you must also send a copy to the IRS attorney assigned to your case and attach a Certificate of Service (Form 9) to the copy you file with the Court.

The certificate must be dated and signed. Get in the habit of attaching one to everything you file.

The IRS Answer: Your First 60 Days

After you file, the Court serves a copy of your petition on the IRS (specifically, the Office of Chief Counsel). You don't need to serve the IRS yourself at this stage—the Court handles it.

The IRS then has 60 days to file an Answer, or 45 days to file a motion (such as a motion to dismiss for lack of jurisdiction).

What the Answer Contains

The Answer is the IRS's formal, point-by-point response to your petition. It must:

1. Admit or deny each allegation in your petition, numbered paragraph by paragraph.
2. Present all available defenses. If the IRS is raising new issues not in the original Notice of Deficiency—additional adjustments, new penalties—these appear as "affirmative allegations."
3. Include a general denial as a catch-all for anything not specifically addressed.

The last page of the Answer contains the name, address, and telephone number of the IRS attorney assigned to your case. This is the person you'll deal with for the remainder of the case. All future filings must be served on this attorney.

What If the IRS Raises New Issues?

If the Answer contains affirmative allegations—meaning the IRS is asserting something beyond what was in your Notice of Deficiency—you may need to file a Reply. More on that in the next section.

What If the IRS Doesn't Answer?

It almost never happens, but if the IRS fails to file an Answer within 60 days, you can move for default judgment under Tax Court Rule 123(a). A default means all well-pleaded allegations in your petition are treated as admitted, and the Court can enter a decision in your favor.

In practice, the IRS virtually always files an Answer. Sometimes it files a motion requesting more time, which the Court routinely grants.

What Happens to Allegations the IRS Doesn't Deny?

Under Tax Court Rule 36(c), any material allegation in your petition that the IRS does not expressly admit or deny is "deemed to be admitted." This is a meaningful protection if your petition contains specific, well-drafted allegations.

The Reply: When You Must Respond to the Answer

This section applies to regular cases only, not small cases.

If the IRS Answer contains affirmative allegations—new issues the IRS is raising against you—you have 45 days from the date of service of the Answer to file a Reply, or 30 days to file a motion with respect to the Answer.

Your Reply must specifically admit or deny each affirmative allegation and include a clear, concise statement supporting your position on each issue.

What Happens If You Don't File a Reply?

The affirmative allegations are presumed denied—but the IRS can file a motion within 45 days after the Reply deadline to have specified allegations deemed admitted. The safer path is always to file a timely Reply if the Answer contains affirmative allegations.

Your Case Becomes "At Issue"

Once the pleading phase is complete, your case is "at issue"—meaning it becomes eligible for a trial calendar. This happens:

• When the IRS files the Answer (if no Reply is required), or
• When you file the Reply (if one is required), or
• When the Reply period expires

"At issue" marks the transition from pleading to trial preparation. But in most cases, there's a significant step before trial: settlement discussions.

Settlement: How Most Cases End

After the Answer is filed, IRS Chief Counsel typically refers the case to the IRS Independent Office of Appeals for settlement consideration. Appeals has exclusive settlement authority over referred cases.

Not every case goes to Appeals. Chief Counsel may keep cases it wants to litigate directly or cases where referral wouldn't be productive. But most cases are referred.

What To Expect From IRS Appeals

1. Intake. An Appeals Technical Employee (ATE) receives your case and completes initial review within about 45 days.

2. Contact. The ATE contacts you to schedule a conference. Since you're representing yourself, the ATE communicates directly with you.

3. The conference. The ATE evaluates your case using the "hazards of litigation" standard—weighing the strengths and weaknesses of both the IRS's position and yours. This is not an adversarial hearing. It's a settlement discussion where the ATE considers what would likely happen if the case went to trial.

4. Negotiation. Based on the hazards analysis, the ATE may propose a settlement. You don't have to accept it.

For a detailed guide on evaluating offers and understanding settlement documents, see How To Settle Your Tax Court Case.

If You Reach a Settlement

If you and the IRS agree on a resolution:

1. A stipulated decision document is prepared.
2. You sign it and return it.
3. IRS Counsel reviews it and signs.
4. The document is filed with the Tax Court.
5. The judge enters the decision. The effective date is the date of entry, not the date you signed.
6. The Court mails you a copy of the entered decision.

If You Can't Reach a Settlement

If Appeals cannot settle the case, it returns to Chief Counsel for trial preparation. Strict return deadlines apply—Appeals must return cases at least 30 calendar days before calendar call.

If executed decision documents are not received within 15 business days of reaching an agreement, the case closes unagreed and returns for trial preparation.

The Odds of Settling

Most (76%) of Tax Court cases close by settlement. When you include dismissals, over 99% of cases resolve without trial. Going to trial is the exception, not the rule.

Getting Ready for Trial

If your case doesn't settle, it goes to trial. The preparation process has several steps, each with firm deadlines.

Notice of Trial

The Court places cases on a trial calendar on a first-in, first-out basis. You'll receive a Notice of Trial approximately five months before the trial session for regular cases, and at least two months before for small cases.

The Court tries to schedule trials in the city you requested when you filed, but may select a nearby alternative if necessary. Small cases can be tried in 74 cities; regular cases in 59.

The Standing Pretrial Order

The Notice of Trial comes with a Standing Pretrial Order—a detailed set of instructions for trial preparation. There are separate versions for regular cases and small cases.

The Standing Pretrial Order requires both parties to:

1. Stipulate all undisputed facts and documents (under Tax Court Rule 91).
2. Exchange documents. Any documents you plan to use at trial that aren't stipulated must be identified in writing and exchanged at least 14 days before the trial session.
3. File a pretrial memorandum at least 21 days before the trial session.
4. Engage in settlement discussions before trial.

Failure to comply can result in sanctions, including the Court refusing to admit evidence that wasn't properly exchanged or stipulated.

The Stipulation Process

Tax Court Rule 91 requires both parties to stipulate "to the fullest extent to which complete or qualified agreement can or fairly should be reached." This includes all facts, documents, and evidence that genuinely aren't in dispute.

Common stipulations include:

• Copies of tax returns for the years at issue
• The Notice of Deficiency
• Relevant contracts, agreements, and legal documents
• Bank statements and financial records
• The taxpayer's state of residence

Stipulations are binding. Once you stipulate to a fact, the Court treats it as a conclusive admission. Don't stipulate to anything you're uncertain about. But don't refuse to stipulate to genuinely undisputed facts either—that can result in sanctions and a motion to compel. For a detailed walkthrough of the stipulation negotiation process and formal discovery tools, see How To Handle Discovery and Pretrial Preparation.

Stipulations must be in writing, signed, filed with the Court before trial, and follow Tax Court formatting rules (14-point font, double-spaced, numbered paragraphs). Exhibits are numbered serially with party designations: 1-P (petitioner), 2-R (respondent), 3-J (joint).

The Pretrial Memorandum

The Pretrial Memorandum is a form you file with the Court and serve on the IRS attorney. It covers:

• Status of stipulations
• Issues remaining in dispute
• Brief summary of your case
• List of witnesses you intend to call
• List of exhibits you intend to offer
• Estimated length of trial

For regular cases, this is required. For small cases, it's strongly recommended. The Court may restrict the case to issues and witnesses identified in the memorandum, so be thorough. For a detailed guide to completing the pretrial memorandum and meeting all Standing Pretrial Order deadlines, see How To Handle Discovery and Pretrial Preparation.

The Final Status Report

A Final Status Report must be submitted no later than 3:00 p.m. Eastern on the last business day before the calendar call. This informs the Court about the progress of pretrial preparation, stipulation status, and settlement status. It can be filed jointly with the IRS or as separate submissions.

Calendar Call and Trial Day

The trial session begins with a calendar call. A trial clerk calls each case on the calendar, and you must be present and respond when your case is called. The judge then schedules specific trial times.

If you don't show up for the calendar call or your trial date and haven't been excused, the Court may dismiss your case for failure to prosecute and enter a decision against you.

You can request a "time and date certain" by contacting the judge's chambers about two weeks before trial, which may eliminate the need to attend the general calendar call. For a detailed walkthrough of the trial itself, see What To Expect at Your Tax Court Trial.

Burden of Proof

At trial, the burden of proof is generally on you. You must bring evidence—documents, witness testimony—to show that the IRS's determination is incorrect.

The burden shifts to the IRS only in limited circumstances under IRC § 7491. To trigger the shift, you must have introduced credible evidence, complied with substantiation requirements, and cooperated with IRS requests. For a detailed guide on what evidence you need, how to organize it, and what to do when records are missing, see How To Prepare Your Evidence for Tax Court.

Motions You May Need To File

A motion is a written request to the Court. Common motions in the post-filing phase include:

• Motion for continuance (postponement of trial)—must be filed as early as possible. A continuance motion filed 30 days or less before the trial calendar will ordinarily be denied unless the grounds arose during those 30 days. Continuances are granted only in exceptional circumstances.
• Motion to amend the petition—to add or change issues.
• Motion to change place of trial—to switch trial cities.
• Motion to compel stipulation—if the IRS refuses to stipulate to undisputed facts. Must be filed at least 45 days before calendar call.
• Motion for summary judgment—to resolve the case without trial when there are no disputed material facts.

All motions must be in writing, state the grounds for the request, and be served on the IRS attorney with a Certificate of Service (Form 9).

Common Mistakes After Filing

Based on the Tax Court's own petitioner guidance and the IRS Internal Revenue Manual, here are mistakes that pro se petitioners frequently make after filing:

1. Ignoring correspondence from the IRS attorney or Appeals. This delays your case and can hurt your position.
2. Not keeping your address current. Use Form 10 to update. Missed mail means missed deadlines.
3. Missing the Reply deadline when the Answer contains affirmative allegations.
4. Refusing to stipulate to undisputed facts. This leads to sanctions and a motion to compel.
5. Forgetting the Certificate of Service. Every post-filing document needs one.
6. Skipping trial preparation. Not filing a pretrial memorandum, not exchanging documents, and not organizing evidence are all avoidable problems.
7. Missing the calendar call or trial date. The result is dismissal and a decision entered against you.
8. Raising frivolous arguments. The Tax Court can impose penalties up to $25,000 under IRC § 6673 for positions maintained primarily for delay or that are frivolous or groundless.

Key Deadlines After Filing

The Typical Timeline

Most Tax Court cases follow this general arc:

A Tax Court case typically takes 6-18 months to resolve. Settlements tend to fall in the shorter end of that range. Cases that go to trial take longer, often 18 to 24 months or more. The timeline depends on your trial location (larger cities have more frequent sessions), case complexity, and whether the parties can reach a settlement.

A note on interest: while IRC § 6213 prevents the IRS from collecting during your case, interest continues to accrue on any underpayment under IRC § 6601. If you ultimately owe a balance, you'll owe the original tax plus accumulated interest. Settling sooner reduces the total interest. For payment options after your case concludes, see How To Resolve Your IRS Tax Debt.

Get Help

You don't have to navigate this alone.

Low Income Taxpayer Clinics (LITCs) provide free representation to taxpayers whose income is below 250% of the poverty line and whose dispute is $50,000 or less. Find a clinic through the IRS LITC Directory. For a detailed walkthrough of how LITCs work, see How To Find and Use a Low Income Taxpayer Clinic.

Calendar call volunteer programs pair unrepresented petitioners with volunteer practitioners at trial sessions. The Court provides information about these programs when you receive a trial notice.

Tax Court practitioners include attorneys admitted to the Tax Court bar and US Tax Court Practitioners (USTCPs)—non-attorneys who passed a special examination. There are fewer than 300 USTCPs nationwide.

Resources

• DAWSON portal—monitor your case and file documents
• Guidance for Petitioners: Before Trial—the Court's official pre-trial guide
• Guidance for Petitioners: During Trial—what to expect on trial day
• Tax Court Rules—full index of rules
• Certificate of Service (Form 9)—required on all post-filing documents
• Notice of Change of Address (Form 10)—keep your address current
• Pretrial Memorandum Form—case summary before trial
• Case Related Forms—all downloadable Tax Court forms
• DAWSON FAQs: Case Management
• IRS LITC Directory—find free legal help

This article is for informational purposes only and does not constitute legal or tax advice. For advice specific to your situation, consult a qualified tax professional or attorney.