Tax Court Petition — Pennsylvania Tax Attorney

What Is a Tax Court Petition?

A Tax Court petition is the legal document a taxpayer files with the United States Tax Court to challenge a determination by the Internal Revenue Service (IRS) — most commonly a notice of deficiency. Filing a petition starts a court case, which may be resolved through settlement discussions with IRS counsel or, if necessary, trial. Individuals, corporations, partnerships, and certain other entities may file a petition, and a Pennsylvania tax attorney can help you confirm whether the notice you received gives the Tax Court jurisdiction to hear your case.

The Filing Deadline Is Strict

For a notice of deficiency, a taxpayer generally has 90 days from the date of the notice to file a petition (150 days if the notice is addressed to a person outside the United States). Other types of IRS determinations — such as certain collection actions — carry their own, sometimes shorter, deadlines. These deadlines are strict, and missing one can mean losing the opportunity to have the Tax Court hear your case before the tax is assessed and collected. A tax attorney can identify the deadline that applies to your notice and make sure the petition is filed on time.

What a Tax Court Petition Includes

Although the Tax Court provides a simplified petition form, a petition still needs to do several things well. It identifies the IRS notice being disputed and the tax years at issue, explains why you disagree with the IRS’s determination — for example, on questions of income, deductions, or credits — and sets out the facts you rely on. In a regular case, the petition may also frame the legal basis for your position under the Internal Revenue Code, Treasury regulations, and court decisions.

Two practical points that often surprise taxpayers preparing a petition on their own:

• Attach only the IRS notice. Tax Court guidance instructs petitioners to attach a copy of the notice being disputed (with Social Security numbers redacted) — not tax returns, correspondence, or other evidence. Supporting documents come into the case later, during the stipulation and trial process.
• The petition frames the whole case. Issues that are not raised in the petition can be treated as conceded, so how the petition is drafted matters well beyond the filing date.

A tax attorney can prepare a petition that raises the right issues, states the facts clearly, and complies with the Tax Court’s rules.

What Happens After You File

After the petition is filed, the IRS is represented by its own attorneys, who file an answer responding to the petition. From there, the parties exchange information and, in many cases, discuss resolution. Most Tax Court cases settle before trial, and a clearly framed petition supported by organized records can put a taxpayer in a better position for those discussions. If the case does not settle, it proceeds to trial — for Pennsylvania taxpayers, typically at the Tax Court’s trial sessions in Philadelphia — where a judge decides the disputed issues.

Attorney Advertising. This page is for general informational purposes only and does not constitute legal or tax advice. Reading this page or contacting the firm does not create an attorney-client relationship. Outcomes depend on the specific facts and circumstances of each matter, and prior results do not guarantee a similar outcome.