A Tax Court petition is the document that starts a case in the U.S. Tax Court, filed within 90 days of a notice of deficiency, and it is the only way to dispute a proposed tax before paying it.
Cases under 50,000 dollars per year can elect small case procedures, which are informal and not appealable. Most petitioned cases settle with IRS counsel or Appeals before trial.
Why it matters: the 90-day deadline is jurisdictional.
Read more: Tax Court litigation.
Audits, penalties, collections, criminal exposure, and Tax Court, handled by attorneys who do this every day.
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