TAX COURT PETITION

We call this the “90 day letter” in our office. You have 90 days after getting this letter to file a petition with the US Tax Court. This sounds complicated but in reality it is just a long way to take your response to the local IRS Office of Appeals, and sometimes the petition is accepted without any changes. In 37 years we have never had to go once to the US Tax Court. The IRS doesn’t want to have millions of tax court cases backing up the system. If they feel the petition warrants further review it will be forwarded to the IRS Office of Appeals you request and the matter will be resolved at that level. We will be required to have an IRS Power of Attorney to file the petition and represent you at the IRS Office of Appeals.