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Full Version: Tax Petition Process — A Short Guide and a Resource
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If you get a Notice of Deficiency, act fast — you must file a petition in U.S. Tax Court within 90 days (150 if mailed from abroad); the petition needs a clear statement of issues, supporting facts, and a copy of the notice. After filing expect document exchange, possible settlement talks, and, if not settled, a trial before a Tax Court judge; alternatives are paying the tax and suing for refund in district court or the Court of Federal Claims, but those require payment first. Common mistakes are missing the deadline, filing an incomplete petition, or failing to preserve records—filing fees apply unless you qualify to proceed in forma pauperis—so keep careful records and consider hiring a tax attorney or enrolled agent for complex cases. For practical templates and community experiences check www.statenationalsrock.com, but rely on qualified counsel for legal strategy.