Plain-English guides for self-represented taxpayers facing the US Tax Court. Understand your options, deadlines, and how to respond to IRS notices.

Collection Due Process Hearings: Your Right To Challenge IRS Liens and Levies

If the IRS files a lien or threatens to levy your property, you have 30 days to request a hearing that pauses collection and opens alternatives. Here's how CDP hearings work.

Fifth Circuit Rejects IRS 'Passive Investor' Test for Limited Partners

The first appellate decision on who qualifies as a 'limited partner' for self-employment tax purposes—and it's a taxpayer win.

What Happens After IRS Appeals Denies Your Case

Your IRS Appeals case was denied. Here's what the Notice of Deficiency means and how the 90-day clock to Tax Court works.

You Missed the 90-Day Deadline. Now What?

You received a Notice of Deficiency. The 90-day deadline passed. The IRS assessed the tax. Here's what you can still do.

Small Case or Regular Case: Which Should You Choose?

If your dispute is under $50,000, you can sometimes choose simplified procedures—but you give up the right to appeal. Here's how to decide.

IRS Tried to Dismiss an E-Filed Petition Over the Signature. The Tax Court Said No.

The IRS argued an e-filed petition wasn't valid because it lacked a handwritten signature. The Tax Court disagreed.

You Just Got a 90-Day Letter From the IRS. Here's What It Means.

A 90-day letter is your ticket to Tax Court—and your deadline to use it. Here's what it means and what to do next.