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

You have 90 days from the date printed on the Notice of Deficiency — 150 days if the notice is addressed to you outside the United States. The notice itself states the last day to file. The deadline is set by statute (IRC Section 6213) and generally cannot be extended.

Do I have to pay the tax before petitioning the Tax Court?

No. The US Tax Court is the only forum where you can dispute a deficiency without first paying it. If you pay the tax and then sue for a refund, that case goes to a US District Court or the Court of Federal Claims instead — after you've already paid.

What is a small tax case (S case)?

An S case is a simplified Tax Court procedure available when the disputed amount is $50,000 or less for any single tax year. Hearings are informal, the rules of evidence are relaxed, and you can represent yourself — but an S-case decision cannot be appealed by either side.

What does it cost to file a Tax Court petition?

The filing fee is $60, payable when you file the petition. You can request a waiver of the fee if you can't afford it. There is no requirement to hire a representative, though most taxpayers with meaningful amounts at stake use a CPA, enrolled agent admitted to practice, or a tax attorney.

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Tax Court Representation

How to File a US Tax Court Petition After a Notice of Deficiency

A Notice of Deficiency gives you exactly 90 days to petition the US Tax Court — and it's the only path to dispute the IRS without paying the tax first. Miss the deadline and the assessment becomes final.

SMAART Tax Team

February 10, 2026

6 min read

|Reviewed by Ray Dominguez, EA, USTCP