FILING A PETITION in Tax Court is the only way you can contest an income tax liability without first paying the tax. If you miss your filing deadline, usually 90 days after the date of the Notice of Deficiency, the tax will be assessed under section §
Tax Court Case Structure
Tax Court Case Structure
Tax Court Case Structure
FILING A PETITION in Tax Court is the only way you can contest an income tax liability without first paying the tax. If you miss your filing deadline, usually 90 days after the date of the Notice of Deficiency, the tax will be assessed under section §