Tax Court Petition Deadlines

The Notice of Deficiency

A Notice of Deficiency, often called a 90-day letter, is issued by the IRS after an audit or examination concludes with a proposed additional tax liability that the taxpayer has not agreed to. This notice is what opens the door to United States Tax Court.

The 90-Day and 150-Day Windows

A taxpayer generally has 90 days from the date of the Notice of Deficiency to file a petition with the Tax Court. If the notice is addressed to a person outside the United States, the deadline extends to 150 days. These deadlines are calculated from the date on the notice itself, not the date it is received.

Why the Deadline Is Strict

Courts have generally treated the Tax Court petition deadline as a firm requirement tied to the court's jurisdiction. Filing even one day late can result in dismissal of the petition, leaving the taxpayer with the assessed liability and a more limited set of options to contest it.

What Happens If the Deadline Passes

If a taxpayer does not file a timely petition, the IRS will generally assess the proposed deficiency. At that point, contesting the liability typically requires paying the tax and pursuing a refund claim in U.S. District Court or the Court of Federal Claims, a materially different and often more burdensome path than Tax Court.

Preparing a Timely Petition

Because of the strict deadlines involved, taxpayers who receive a Notice of Deficiency should act quickly to evaluate their options and, where a petition is warranted, ensure it is filed well within the statutory window. Anthony Girand Law assists clients in calculating the applicable deadline and preparing the petition itself.

Connection to the Broader Tax Controversy Process

A Notice of Deficiency typically follows an audit and any related appeal, and the decision of whether to petition Tax Court is often best made as part of a broader strategy that considers the full history of the dispute.

Working With Anthony Girand, Esq.

Anthony Girand, Esq. is a JD/MBA and Maryland attorney whose practice includes immigration, tax controversy, federal litigation, startup law, and regulatory compliance. He brings a business-minded legal perspective to matters involving federal agencies, founders, professionals, companies, and individuals facing consequential legal decisions.

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