IRS Independent Office of Appeals  Other Options – United States Tax Court (Part I)

IRS Independent Office of Appeals  
Other Options – United States Tax Court (Part I)

You may be able to file a petition with the U.S. Tax Court to review the changes proposed by the
IRS. The U.S.
Tax Court is generally a “prepayment” forum, which means you can petition the U.S. Tax Court
before making full payment, but its jurisdiction is limited.
You generally cannot petition the U.S. Tax Court unless you have received a notice or
determination letter that informs you that you have the right to do so. However, you may also
petition the Tax Court if you have not received a notice or determination involving:
-a determination of tax-exempt status under IRC 7428 if the IRS has not made a
determination after 270 days;
-the abatement of interest if the IRS has not mailed a final determination within 180 days
of a claim for abatement under IRC 6404;
– or an innocent spouse relief request if the IRS has not issued a final determination letter
after six months since filing Form 8857, Request for Innocent Spouse Relief.
You must file your petition with the U.S. Tax Court within the timeframe specified in the notice,
usually 90 days (or 150 days if the notice is addressed to a person outside the United States).
There is a filing fee, but the fee may be waived if you qualify.
The law sets the time to file your petition; the IRS or the U.S. Tax Court cannot change this time
period. You have only the timeframe specified to petition the court, even if you continue to talk
to IRS examiners or Appeals.

Next week: Other options – United States Tax Court (Part II)
(IRS PUBLICATION 5) (TTT 051424)