Notice of Deficiency
Washington, DC U.S. Tax Court representation.
Mr. Powell petitions the United States Tax Court for individuals and closely held businesses after a Notice of Deficiency, and he tries those cases. He is admitted to that court and takes these cases nationwide from 1629 K Street NW, Suite 300 in Washington, DC. Internal Revenue Code section 6213(a) sets 90 days to petition, or 150 days if the notice is addressed to a person outside the United States, and the court charges a $60 petition filing fee. The last date to file printed on the notice controls, and this page does not calculate it.
Each matter begins with the notice that opens Tax Court jurisdiction and the last date to file printed on that notice.
The Tax Court procedures described on this page were checked on ustaxcourt.gov, uscode.house.gov, and taxpayeradvocate.irs.gov on September 4, 2026. The notice in hand controls over this summary.
How long do I have to petition the U.S. Tax Court?
Internal Revenue Code section 6213(a) sets 90 days to petition the United States Tax Court after a Notice of Deficiency is mailed, or 150 days if the notice is addressed to a person outside the United States. A Notice of Deficiency is the document that lets a taxpayer ask the Court to redetermine a proposed deficiency before paying it. The last date to file is the date the notice states, and this page does not calculate it.
The Tax Court states that it cannot extend the time for filing a petition. An electronically filed petition must be received by the Court by the time the Court publishes for that last date. Do not use this page to calculate the deadline.
Official source: U.S. Tax Court, Starting a Case
Official source: 26 U.S.C. 6213
Official source: Taxpayer Advocate Service Letter 3219
The work
Read the notice.
Read the notice
Identify the tax years, the proposed deficiency, the last date to file printed on the notice, and whether the document is a Notice of Deficiency or a collection determination.
Confirm the forum from the paper
The date printed on the notice controls. A petition filed by that date asks the United States Tax Court to redetermine the deficiency before the tax is assessed.
Prepare the petition
State the errors assigned to the IRS determination, attach a copy of the notice as the Court requires, and file through DAWSON or on paper under the Tax Court Rules.
Develop the case
Build the factual record, evaluate settlement with IRS counsel, and try the case if it does not resolve.
What a timely petition does.
A case begins with a petition, filed on paper or electronically through DAWSON. The petition should list the errors assigned to the IRS determination. The Court charges a filing fee and may waive it when a petitioner shows an inability to pay.
While a deficiency case is pending, the taxpayer usually does not have to pay the disputed amount first. Interest generally continues to run. The actual next step depends on the notice issued and the Court’s rules.
Under 26 U.S.C. section 7463, checked on uscode.house.gov on September 10, 2026, a case may be conducted as a small tax case where the deficiency for any one year is $50,000 or less, or where the unpaid tax in a collection determination appeal is $50,000 or less. The taxpayer may elect the procedure, and the proceedings are informal. A small tax case decision cannot be appealed and sets no precedent. The choice depends on the facts and the consequences of giving up appellate review.
A Collection Due Process notice of determination is a different Tax Court path. Read IRS collections and IRS Appeals when the paper is a levy or lien hearing determination rather than a Notice of Deficiency.
Official source: DAWSON
Official source: Tax Court Rules
Official source: 26 U.S.C. 7463
Questions
Common questions.
What is a U.S. Tax Court case from a Washington, DC office?
The firm has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents individuals and closely held businesses in United States Tax Court cases nationwide. A Notice of Deficiency, IRS Letter 3219, is the usual paper that opens a deficiency case. Internal Revenue Code section 6213(a) sets 90 days from the mailing of that notice to petition the court, or 150 days if the notice is addressed to a person outside the United States. The last date to file is the date the notice itself states.
Can the Tax Court extend the time to file a petition?
The United States Tax Court states that it cannot extend the time for filing a petition. Internal Revenue Code section 6213(a) supplies the 90 days, or 150 days for a notice addressed to a person outside the United States, and a petition filed electronically must be received by the Court by the time the Court publishes for that last date. The last date printed on the Notice of Deficiency is the date to work from.
Does a deficiency petition require payment of the disputed tax first?
No. A deficiency case is the path that lets a taxpayer ask the Court to redetermine a proposed deficiency before paying it, so while the case is pending the taxpayer usually does not have to pay the disputed amount first. Interest generally continues to run on any amount later sustained. A collection case that reaches the Court through a Collection Due Process notice of determination is a separate path with its own rules.
How is a Tax Court petition filed?
A case begins with a petition, filed on paper or electronically through DAWSON, the Court's electronic filing system. The petition should list the errors assigned to the IRS determination. The Court charges a $60 petition filing fee under its fee schedule, checked August 19, 2026, and may waive it when a petitioner shows an inability to pay. Under 26 U.S.C. section 7463 a case may be conducted as a small tax case where the deficiency for any one year is $50,000 or less, and that decision cannot be appealed.
Is a Collection Due Process determination the same as a Notice of Deficiency?
No. A Collection Due Process notice of determination follows an Appeals hearing about a lien or a levy, and the period to petition the Court after it is 30 days under 26 U.S.C. section 6330(d)(1). A Notice of Deficiency, IRS Letter 3219, opens a deficiency case and carries the Internal Revenue Code section 6213(a) period instead. An examination report such as IRS Letter 525 may offer Appeals review before a Notice of Deficiency issues, and an Appeals request does not by itself create Tax Court jurisdiction.
If the notice is still an examination letter.
An examination report such as IRS Letter 525 may offer Appeals review before a Notice of Deficiency. IRS Letter 3219 is the notice that states the Tax Court date. Read the current document. An Appeals request does not, by itself, create Tax Court jurisdiction.
Related pages
Related Tax Court resources.
- Washington, DC tax attorneyIRS examinations, appeals, collections, penalties, and U.S. Tax Court from the Washington, DC office.
- IRS Letter 3219A Notice of Deficiency states a Tax Court deadline. The date on that notice controls.
- IRS audit defenseReturn to the examination hub when the dispute still concerns an open or recently closed audit.
- IRS AppealsAn Appeals conference is a separate path from a Tax Court petition. Read the current notice before choosing.
- IRS collectionsCollection Due Process determinations can also be reviewed in the Tax Court. Start with the collection notice.
- IRS Letter CheckLook up the code printed on a supported IRS letter.
- Appeals vs Tax CourtThe 90-day petition window, the $60 petition fee, and what Appeals costs, compared.
- Practice areasReview the firm’s federal, District of Columbia, Maryland, and international-reporting scope.
Send the letter code and the date printed on it.
Tell me what the notice says and the last date to file printed on it. Send only a high-level summary.
Schedule an initial consultationRequesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline.
Law Office of Alexander Powell, PLLC. 1629 K Street NW, Suite 300, Washington, DC 20006.