U.S. Tax Court Guide

Tax Court Petition: Deadlines, Filing Steps and Small Tax Cases

By Ray Neu, Publisher | Last reviewed: October 26, 2026 | Reading time: 9 min

Short answer

A Tax Court petition opens a case in the U.S. Tax Court, an Article I court independent of the executive branch (26 U.S.C. § 7441). A notice of deficiency allows 90 days from mailing, or 150 if addressed outside the United States (§ 6213(a)); Collection Due Process determinations allow 30. The fee is $60, and the Court can waive it.

This guide covers the Court as a whole; the notice of deficiency has its own guide at CP3219A.

Deadline to know: each period is set by statute and starts with the IRS document, such as 90 days after a notice of deficiency is mailed under § 6213(a) or 30 days after a Collection Due Process determination under § 6330(d)(1). The Court says it cannot extend the time for filing.

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What the U.S. Tax Court is and which cases it hears

Section 7441 establishes the Court “under article I of the Constitution” as a court of record that “is not an agency of” the executive branch. Publication 5 calls it generally a “prepayment” forum and says a case generally needs an IRS notice or determination granting the right to petition.

Case type	Petition period in the statute
Deficiency, § 6213(a)	90 days after the notice is mailed; 150 days if addressed outside the United States
Collection Due Process, § 6330(d)(1)	30 days of the determination
Innocent spouse, § 6015(e)	After a final determination is mailed or 6 months pass, until 90 days after the mailing
Passport certification, § 7345(e)	None stated; the case may go to the Tax Court or a federal district court
Whistleblower award, § 7623(b)(4)	30 days of the determination

The Court also hears interest abatement, worker classification, declaratory judgment, disclosure and partnership cases. See the guides to the Collection Due Process hearing, innocent spouse relief and passport revocation. A deficiency notice can follow an IRS audit and a 30-day letter such as Letter 950 or Letter 525.

How petition deadlines are counted

The printed date. Publication 556 says the notice “will show the 90th (or 150th) day”; filing by that date is timely under § 6213(a).
Weekends. A last day on a Saturday, Sunday or District of Columbia holiday moves to the next business day.
E-filing. DAWSON filings are timely if made by 11:59 p.m. Eastern time on the due date.
Closures. If the Clerk’s office or the e-filing portal is unavailable on the due date, § 7451(b) tolls the period for those days plus 14 more.
Talks with the IRS. Publication 5 says the period holds “even if you continue to talk to IRS examiners or Appeals.”

Late petitions: official sources do not agree

The Court’s petitioner pages call the period fixed, and its definitions page ties jurisdiction to timely filing. IRM 8.4.1.4 (2019) says jurisdiction “depends on the timely filing of a petition,” and IRM 35.3.2 and 35.3.23 tell IRS attorneys to seek dismissal of late petitions.

In August 2024, however, the Court deleted the text of its Rule 13(c), citing “recent developments concerning the timing requirements” for its jurisdiction, including the Supreme Court’s 2022 decision in Boechler v. Commissioner, and finding it “no longer appropriate” to address them in its rules. The statute text showed no 2025 or 2026 change to the 90-day or 30-day periods. No official page reviewed states one current rule for a late petition.

How to file a petition in the U.S. Tax Court

DAWSON e-filing. With a DAWSON account, a petitioner can have the system generate the petition, upload the standard form, or upload a petition that follows the Court’s Rules. The Court says not to file both online and by mail.
Paper. Mail or hand deliver it to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217. The Court takes no filings by fax or email.

Form 2 and its attachments

The simplified petition, Form 2 (Rev. 11/25), asks for the IRS action, notice date, years, case procedure, each point of disagreement and the supporting facts. With it go:

A complete copy of the IRS notice, with identification numbers blacked out (no returns, receipts or other evidence).
Form 4, Statement of Taxpayer Identification Number (Rule 20(b)), the only document that should show the number; it is not public.
Form 5, Request for Place of Trial.
The fee, or an Application for Waiver of Filing Fee.

The $60 filing fee and the waiver

The Court’s fee schedule lists $60 as of October 26, 2026, the most § 7451(a) allows. It is paid through Pay.gov or by check or money order. Under Rule 20(d), the Court may waive it for a petitioner who shows, with specific financial information, an inability to pay. Form 2’s instructions say a case is dismissed if the fee is neither paid nor waived.

Questions about a petition date or form?

A free, confidential evaluation can go over the notice you received, the period it starts and the filing steps the Court describes.

Start Your Free Evaluation Call (202) 968-1121

The small tax case (S case) procedure

Section 7463 covers “Disputes involving $50,000 or less.” For income tax, § 7463(a)(1) applies when the deficiency in dispute is no more than $50,000 for any one taxable year, and § 7463(e) counts additions to tax and penalties toward it. The Court applies the same figure to total unpaid tax in a Collection Due Process case and to relief sought in an innocent spouse case, for all years combined. Passport and whistleblower cases are not eligible.

Electing it. The election is a box on line 4 of Form 2; a blank box means a regular case. Section 7463(a) makes it “the option of the taxpayer concurred in by the Tax Court.” Under Rule 171, a petitioner may also ask later, before trial begins, and the IRS may move to oppose.

Trade-offs. Rule 174 calls for trials “as informally as possible consistent with orderly procedure” and requires no briefs unless the Court directs. In exchange, § 7463(b) bars review of the decision in any other court and denies it precedential value; the Court’s post-trial guidance says neither the IRS nor the petitioner can appeal.

What happens after a Tax Court petition is filed

The IRS answer. Rule 36(a) gives the Commissioner 60 days from service to answer. The answer generally admits or denies each allegation and names the IRS attorney.
Settlement talks. Publication 5 says a petitioner who did not appeal within the IRS will normally get a chance to settle with the IRS Independent Office of Appeals. IRM 8.4.1 says Appeals “strives to resolve as many docketed cases as possible prior to trial,” though counsel may decline to refer a case, and IRM 35.2.2 says passport cases are not referred.
Trial calendar. Trial may come as soon as six months after the answer, with notice about five months ahead. One judge hears the case, without a jury.
Decision and appeal. A regular case decision can go to a U.S. Court of Appeals under § 7482, generally in the circuit of the petitioner’s legal residence; the notice of appeal is due within 90 days after the decision is entered.

Places of trial

Form 5 names the preferred city, without regard to home state. On September 8, 2026, the Court added Austin, Charlotte, Newark, Orlando and Sacramento, for 79 places of trial, and opened all of them to regular cases. Its Starting a Case and definitions pages still describe cities limited to S cases; the announcement is newer.

Collection while the case is open

Except as §§ 6851, 6852 and 6861 provide, § 6213(a) bars assessment of a deficiency, and any levy or court proceeding to collect it, until the Tax Court decision becomes final. For an IRS collection letter on a petitioned year, the Court points to a Motion To Restrain Assessment and Collection. Interest still accrues, and paying the disputed amount stops it. Publication 5 notes a penalty of up to $25,000 for cases brought mainly for delay.

Who can represent a petitioner

Self-representation. A petitioner may file and present a case alone (pro se) but must still follow the Court’s Rules.

Admitted practitioners. Any representative must be admitted to practice before the Court. Under Rule 200 and the Court’s admissions page, attorneys file Form 30 with a $50 fee and a certificate of good standing from within 90 calendar days. Others pay $150, pass a written examination held at least every 2 years, generally need two sponsors, and undergo a character and fitness review. The Court proposed restyling these rules in May 2026; its amendments page showed no final adoption as of October 26, 2026.

Clinics and calendar call programs. The Taxpayer Advocate Service says Low Income Taxpayer Clinics represent people below an income level, usually with under $50,000 in dispute, for free or a small fee. The Court sends clinic information after a petition is filed. In calendar call programs, volunteer practitioners help unrepresented low-income taxpayers at trial sessions. The Court says neither is part of the IRS or the Court, and it endorses none.

When an attorney matters

Form 2848 lists attorneys, certified public accountants and enrolled agents among those who can represent a taxpayer before the IRS, but the Tax Court keeps its own bar, a difference covered in attorney vs. CPA vs. enrolled agent. Representation can matter most when:

Someone must appear in court. Attorneys are admitted on application; others take the Rule 200 examination route.
The case goes to Appeals. IRM 8.4.1.9.1 says counsel of record needs no power of attorney, while anyone else must present Form 2848 or another power of attorney.
The S case box is on the table. Under § 7463(b), the decision cannot be appealed.
An appeal is possible. Regular case decisions go to the Courts of Appeals under § 7482.
The filing date is in question. Official sources conflict on late petitions.

Related guides

Frequently Asked Questions

How long do I have to file a Tax Court petition?

It depends on the IRS document. A notice of deficiency allows 90 days from mailing, or 150 days if addressed outside the United States (§ 6213(a)). Collection Due Process and whistleblower determinations allow 30 days.

How much does it cost to file a petition in Tax Court?

$60 as of October 2026, paid through Pay.gov or by check or money order. The Court may waive it for a petitioner who shows an inability to pay.

What is a small tax case in Tax Court?

A simpler procedure for disputes within $50,000, such as a deficiency of $50,000 or less for any one year counting penalties. The petitioner elects it on Form 2, the Court must agree, and the decision cannot be appealed.

Do I have to pay the tax before filing a Tax Court petition?

Generally no. Publication 5 calls the Court a prepayment forum, and § 6213(a) bars assessment and levy of a deficiency while the case is pending. Interest still runs on any amount later found due.

Can a CPA or enrolled agent represent me in Tax Court?

Only after admission to the Court’s bar, which for anyone who is not an attorney includes passing the Court’s written examination and a character and fitness review.

Have a notice with a Tax Court deadline?

A free, confidential evaluation can go over the notice, its petition period and the case procedures described on this page.

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About the Author

Ray Neu

Ray Neu is the publisher of IRSAttorneys.net. A former law enforcement officer with a background in criminal justice and digital publishing, he oversees editorial direction, partnership standards, and compliance review for the site. He is not an attorney and does not provide legal advice; all tax law content is sourced and reviewed against the standards documented on the Editorial Team & Standards page.

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Sources

IRS Circular 230 Disclosure: To ensure compliance with Treasury Department rules governing tax practice, any tax information contained on this website was not written and is not intended to be used, and cannot be used, for the purpose of avoiding any federal tax penalty. You should consult a licensed tax professional regarding your individual situation.

Results described on this website are not a guarantee, warranty, or prediction of the outcome of any tax matter. Every situation is different. Prior results do not guarantee a similar outcome. Article content reflects general information about federal tax procedure as of the last reviewed date and may not reflect subsequent changes in IRS policy, regulations, or case law.