Ugh! You’ve received a 90-Day Notice of Deficiency from the IRS. Now what?
First of all, make sure you file your tax court petition form 90 days from the date stated on the IRS letter, not the date which you received the letter. On the petition you should include:
Spouse’s name (if deficiency notice was addressed to both), together with Social Security or other taxpayer identification number(s), addresses and original signatures.
The years of the claimed deficiencies, the date of the deficiency notice and the location of the IRS office issuing the notice.
A table, listing by year the amount of deficiency and additions to tax assessed, and any overpayment counterclaimed by the taxpayer.
An explanation of the IRS adjustments and changes in the deficiency notice that the taxpayer disagrees with, and the reasons.
You should sign the petition along with your spouse if petitioning jointly. An officer may sign for a corporation, a fiduciary for an estate or trust.
To file your petition, make three copies of your:
Statement of Taxpayer Identification Number
Completed Request for Place of Trial
Notice of Deficiency—90-Day Letter—that you received from the IRS.
Keep one copy of the petition, Request for Place of Trial, and Notice of Deficiency for your records. Attach the original Notice of Deficiency to the original petition, and attach the remaining copies of the Notice of Deficiency to the remaining copies of the petition. Make out a personal check or money order for $60 payable to Clerk, U.S. Tax Court.
Enclose the original and copies of the petition and the Notice of Deficiency, the original and copies of the Request for Place of Trial, Statement of Taxpayer Identification Number, and your check or money order in a large envelope. Send to Clerk, U.S. Tax Court, 400 Second Street, NW, Washington, DC 20217, by U.S. mail—certified and return receipt requested.
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