Tax Court Petition Deadline Calculator
Calculate deadline for filing Tax Court petition after IRS notice.
Deadline Status
Notice Type:90-day letter
Days Since:36
Deadline:90 days
Deadline Date:2024-04-14
Days Left:54
pre-payment (no pay required). Missing deadline loses Tax Court option.
Case Type
Disputed:$ 15000
Small Case:Not eligible
Small case: simplified rules, faster resolution, no appeal by you.
Petition Options
- File Tax Court petition
- Pay and sue for refund in District Court
- Pay and sue for refund in Claims Court
Tax Court: pre-payment jurisdiction. District/Claims: must pay first.
Court Comparison
| Court | Advantage | Must Pay? |
|---|---|---|
| Tax Court | No pay required first | No |
| District Court | Jury trial possible | Yes |
| Claims Court | Specialized judges | Yes |
Tax Court is most common: no payment required before trial.
Filing Requirements
- Petition form (Tax Court)
- Statement of facts
- Copy of IRS notice
- Proof of timely filing
- Filing fee ($60 regular, $60 small)
File by mail or hand-delivery to Tax Court in Washington, DC.
Recommendation
File Tax Court petition within deadline - no payment required first.
Tax Court Key Points
- 90-day letter: 90 days deadline
- CDP notice: 30 days
- Small case: ≤$50k simplified
- Tax Court: no pay first
- Other courts: pay first
- Deadline is FIRM
- Late = lose rights
- File in Washington DC
- $60 filing fee
- Appeal to Circuit Court