Tax Petition Form – Fill Out and Use This PDF

Tax Petition Form PDF Details

Form Preview Example

How to Edit Tax Petition Form Online for Free

Tax Petition Form isn’t the one you’re looking for?

Related Documents

Tax Petition Form – Fill Out and Use This PDF

The Tax Petition form serves as an essential document for individuals wishing to file a case in the United States Tax Court. It allows taxpayers to request a review of certain IRS actions, providing options to conduct the case as either a small tax case or a regular case, each with different procedural rules and limitations. The form requires careful completion and the inclusion of key documents to ensure the case is processed correctly. Ready to take the first step toward resolving your tax dispute? Click the button below to fill out your Tax Petition form.

Get Form Now Download PDF

Tax Petition Form PDF Details

When confronting the complexities of the United States Tax Court, understanding the Tax Petition Form is a foundational step. It serves as your entry point into a legal process seeking to resolve disputes with the Internal Revenue Service (IRS). Whether you're contesting an IRS action such as a Notice of Deficiency, a Notice of Determination concerning Collection Action, or seeking relief under specific tax-related disputes, completing this form meticulously is crucial. You have the option to file your case as a "small tax case" or a "regular tax case," depending on the nature of your dispute and the amount contested, with "small tax cases" offering a less formal procedural avenue but with limitations on appeal rights. Dollar limits vary by type of IRS action, affecting eligibility for small tax case procedures—a detail of high relevance. Additionally, when submitting your petition to the Tax Court, including the necessary enclosures such as relevant notices from the IRS, your Taxpayer Identification Number, a Request for Place of Trial, and the filing fee (or a request for fee waiver if applicable) is essential. The court's electronic filing provisions offer an alternative to traditional mail, reflecting the Tax Court's adaptability to modern needs. This overview encapsulates the vital aspects of engaging with the Tax Petition Form process, a crucial step for those seeking judicial resolution of their tax disputes.

Question	Answer
Form Name	Tax Petition Form
Form Length	5 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min 15 sec
Other names	us tax court petition, tax petition form, ustaxcourt gov petition, ww ustaxcourt gov

Form Preview Example

Information About Filing a Case in the United States Tax Court

Attached are the forms to use in filing your case in the United States Tax Court. It is very important that you take time to carefully read the information on this page and that you properly complete and submit these forms to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217, or file the forms electronically pursuant to the Court’s eFiling provisions.

Small Tax Case or Regular Tax Case

If you seek review of an action (other than a whistleblower or a certification action) listed in paragraph 1 of the petition form (Form 2), you may file your petition as a “small tax case” if your dispute meets certain dollar limits (described below). “Small tax cases” are handled under simpler, less formal procedures than regular cases. However, the Tax Court’s decision in a small tax case cannot be appealed to a Court of Appeals by the IRS or by the taxpayer(s). You can choose to have your case conducted as either a small tax case or a regular case by checking the appropriate box in paragraph 4 of the petition form (Form 2). If you check neither box, the Court will file your case as a regular case.

Dollar Limits: Dollar limits for a small tax case vary slightly depending on the type of IRS action you seek to have the Tax Court review:

(1)If you seek review of a Notice of Deficiency, the amount of the deficiency (including any additions to tax or penalties) that you dispute cannot exceed $50,000 for any year.

(2)If you seek review of a Notice of Determination Concerning Collection Action, the total amount of unpaid tax cannot exceed $50,000 for all years combined.

(3)If you seek review of a Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or if the IRS failed to send you any Notice of Determination with respect to a request for spousal relief that you submitted to the IRS at least 6 months ago), the amount of spousal relief sought cannot exceed $50,000 for all years combined.

(4)If you seek review of a Notice of Determination of Worker Classification, the amount in dispute cannot exceed $50,000 for any calendar quarter.

(5)If you seek review of a Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or if the IRS failed to send you a Notice of Final Determination with respect to a claim for interest abatement that you filed with the IRS at least 180 days before), the amount of the abatement cannot exceed $50,000.

Enclosures

To help ensure that your case is properly processed, please enclose the following items when you mail your petition to the Tax Court:

1.A copy of any Notice of Deficiency, Notice of Determination, or Final Determination the IRS sent you;

2.Your Statement of Taxpayer Identification Number (Form 4);

3.The Request for Place of Trial (Form 5); and

4.The $60 filing fee, payable by check, money order, or other draft, to the "Clerk, United States Tax Court"; or, if applicable, the fee waiver form.

For further important information, see the Court’s Web site at www.ustaxcourt.gov or the “Information for Persons Representing Themselves Before the U.S. Tax Court” booklet available from the Tax Court.

		UNITED STATES TAX COURT
		www.ustaxcourt.gov
(FIRST)	(MIDDLE)	(LAST)

(PLEASE TYPE OR PRINT)		Petitioner(s)

v.	Docket No.
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

PETITION

1. Please check the appropriate box(es) to show which IRS ACTION(S) you dispute:

GNotice of Deficiency

GNotice of Determination Concerning Collection Action

GNotice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement)*

GNotice of Determination of Worker Classification*

GNotice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief)*

GNotice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State

GNotice of Determination Under Section 7623 Concerning Whistleblower Action*

*For additional information, please see “Taxpayer Information: Starting a Case” at www.ustaxcourt.gov (accessible by hyperlink from asterisks above, or in the Court’s information booklet).

2.If applicable, provide the date(s) the IRS issued the NOTICE(S) checked above and the city and State of the IRS office(s) issuing the NOTICE(S):

3.Provide the year(s) or period(s) for which the NOTICE(S) was/were issued:

4.SELECT ONE OF THE FOLLOWING (unless your case is a whistleblower or a certification action):

If you want your case conducted under small tax case procedures, check here:	G	(CHECK
If you want your case conducted under regular tax case procedures, check here:	G	ONE BOX)

NOTE: A decision in a “small tax case” cannot be appealed to a Court of Appeals by the taxpayer or the IRS. If you do not check either box, the Court will file your case as a regular tax case.

5. Explain why you disagree with the IRS determination in this case (please list each point separately):

T.C. FORM 2 (REV. 11/18)

6. State the facts upon which you rely (please list each point separately):

You may use additional pages to explain why you disagree with the IRS determination or to state additional facts. Please do not submit tax forms, receipts, or other types of evidence with this petition.

ENCLOSURES:

Please check the appropriate boxes to show that you have enclosed the following items with this petition:

GA copy of any NOTICE(S) the IRS issued to you

GStatement of Taxpayer Identification Number (Form 4) (See PRIVACY NOTICE below)

G The Request for Place of Trial (Form 5)

G The filing fee

PRIVACY NOTICE: Form 4 (Statement of Taxpayer Identification Number) will not be part of the Court’s public files. All other documents filed with the Court, including this Petition and any IRS Notice that you enclose with this Petition, will become part of the Court’s public files. To protect your privacy, you are strongly encouraged to omit or remove from this Petition, from any enclosed IRS Notice, and from any other document (other than Form 4) your taxpayer identification number (e.g., your Social Security number) and certain other confidential information as specified in the Tax Court’s “Notice Regarding Privacy and Public Access to Case Files”, available at www.ustaxcourt.gov.

SIGNATURE OF PETITIONER	DATE

MAILING ADDRESS

State of legal residence (if different from the mailing address):

SIGNATURE OF ADDITIONAL PETITIONER (e.g., SPOUSE) DATE

MAILING ADDRESS

(AREA CODE) TELEPHONE NO.

CITY, STATE, ZIP CODE

E-mail address (if any):

(AREA CODE) TELEPHONE NO.

CITY, STATE, ZIP CODE

State of legal residence (if different from the mailing address):

E-mail address (if any):

UNITED STATES TAX COURT

www.ustaxcourt.gov

Petitioner(s)

v.	Docket No.

COMMISSIONER OF INTERNAL REVENUE,

Respondent

STATEMENT OF TAXPAYER IDENTIFICATION NUMBER

(E.g., Social Security number(s), employer identification number(s))

Name of Petitioner

Petitioner’s Taxpayer Identification Number

Name of Additional Petitioner

Additional Petitioner’s Taxpayer Identification Number

If either petitioner is seeking relief from joint and several liability on a joint return pursuant to Section 6015, I.R.C. 1986, and Rules 320 through 325, name of the other individual with whom petitioner filed a joint return:

Taxpayer Identification Number of the other individual, if available:

SIGNATURE OF PETITIONER OR COUNSEL

DATE

SIGNATURE OF ADDITIONAL PETITIONER

DATE

T.C. FORM 4 (01/08)

	UNITED STATES TAX COURT
	www.ustaxcourt.gov
______________________________________________
Petitioner(s)
v.	Docket No.

COMMISSIONER OF INTERNAL REVENUE,

Respondent

REQUEST FOR PLACE OF TRIAL

PLACE AN “X” IN ONLY ONE BOX TO REQUEST THE PLACE OF TRIAL. IF PETITIONER(S) ELECTED TO HAVE THE CASE CONDUCTED AS A SMALL TAX CASE, REQUEST ANY CITY LISTED BELOW; OTHERWISE, REQUEST ANY CITY NOT MARKED WITH AN ASTERISK (*).

ALABAMA		KANSAS		OHIO
9	Birmingham	9	Wichita*	9	Cincinnati
9	Mobile	KENTUCKY		9	Cleveland
ALASKA		9	Louisville	9	Columbus
9	Anchorage	LOUISIANA		OKLAHOMA
ARIZONA		9	New Orleans	9	Oklahoma City
9	Phoenix	9	Shreveport*	OREGON
ARKANSAS		MAINE		9	Portland
9	Little Rock	9	Portland*	PENNSYLVANIA
CALIFORNIA		MARYLAND		9	Philadelphia
9	Fresno*	9	Baltimore	9	Pittsburgh
9	Los Angeles	MASSACHUSETTS		SOUTH CAROLINA
9	San Diego	9	Boston	9	Columbia
9	San Francisco	MICHIGAN		SOUTH DAKOTA
COLORADO		9	Detroit	9	Aberdeen*
9	Denver	MINNESOTA		TENNESSEE
CONNECTICUT		9	St. Paul	9	Knoxville
9	Hartford	MISSISSIPPI		9	Memphis
DISTRICT OF		9	Jackson	9	Nashville
COLUMBIA		MISSOURI		TEXAS
9	Washington	9	Kansas City	9	Dallas
FLORIDA		9	St. Louis	9	El Paso
9	Jacksonville	MONTANA		9	Houston
9	Miami	9	Billings*	9	Lubbock
9	Tallahassee*	9	Helena	9	San Antonio
9	Tampa	NEBRASKA		UTAH
GEORGIA		9	Omaha	9	Salt Lake City
9	Atlanta	NEVADA		VERMONT
HAWAII		9	Las Vegas	9	Burlington*
9	Honolulu	9	Reno	VIRGINIA
IDAHO		NEW MEXICO		9	Richmond
9	Boise	9	Albuquerque	9	Roanoke*
9	Pocatello*	NEW YORK		WASHINGTON
ILLINOIS		9	Albany*	9	Seattle
9	Chicago	9	Buffalo	9	Spokane
9	Peoria*	9	New York City	WEST VIRGINIA
INDIANA		9	Syracuse*	9	Charleston
9	Indianapolis	NORTH CAROLINA		WISCONSIN
IOWA		9	Winston-Salem	9	Milwaukee
9	Des Moines	NORTH DAKOTA		WYOMING
		9	Bismarck*	9	Cheyenne*

	Signature of Petitioner(s) or Counsel				Date

T.C. FORM 5 (REV. 09/10)

How to Edit Tax Petition Form Online for Free

In case you desire to fill out s petition, you don't need to download any software - simply use our online PDF editor. We at FormsPal are devoted to providing you the perfect experience with our editor by regularly adding new functions and improvements. Our editor has become much more helpful with the newest updates! Now, filling out PDF forms is a lot easier and faster than ever. Getting underway is effortless! All you have to do is adhere to the next easy steps below:

Step 1: Click the orange "Get Form" button above. It will open up our editor so you could begin completing your form.

Step 2: With the help of this online PDF file editor, it is easy to accomplish more than just fill in blank form fields. Edit away and make your docs look high-quality with customized textual content added, or adjust the original content to perfection - all accompanied by an ability to incorporate any type of photos and sign it off.

This PDF will need specific information to be typed in, therefore be certain to take some time to fill in exactly what is requested:

1. When filling out the s petition, ensure to complete all of the necessary fields within its corresponding section. This will help facilitate the work, making it possible for your information to be processed efficiently and accurately.

The best way to fill in petition format step 1

2. The third stage is to fill in the following fields: G Notice of Determination Under, G Notice of Determination of, Concerning Whistleblower Action, For additional information please, wwwustaxcourtgov accessible by, If applicable provide the dates, issuing the NOTICES, Provide the years or periods for, SELECT ONE OF THE FOLLOWING, If you want your case conducted, CHECK ONE BOX, NOTE A decision in a small tax, and Explain why you disagree with the.

3. In this step, take a look at TC FORM REV. All of these have to be filled in with greatest accuracy.

TC FORM REV, TC FORM REV, and TC FORM REV of petition format

Be really careful when completing TC FORM REV and TC FORM REV, since this is the part where many people make errors.

4. This particular subsection comes with these empty form fields to fill out: State the facts upon which you, You may use additional pages to, ENCLOSURES, Please check the appropriate boxes, G A copy of any NOTICES the IRS, G Statement of Taxpayer, G The Request for Place of Trial, and G The filing fee.

Part number 4 of submitting petition format

5. Lastly, this final section is what you will have to finish before submitting the form. The blanks in this case include the next: PRIVACY NOTICE Form Statement of, SIGNATURE OF PETITIONER, DATE, AREA CODE TELEPHONE NO, MAILING ADDRESS, CITY STATE ZIP CODE, State of legal residence if, SIGNATURE OF ADDITIONAL PETITIONER, AREA CODE TELEPHONE NO, MAILING ADDRESS, CITY STATE ZIP CODE, State of legal residence if, SIGNATURE OF COUNSEL IF RETAINED, DATE, and NAME OF COUNSEL.

Step 3: As soon as you've looked once again at the information in the file's blanks, simply click "Done" to finalize your form at FormsPal. Right after registering a7-day free trial account at FormsPal, you'll be able to download s petition or email it immediately. The PDF document will also be available through your personal cabinet with your changes. Here at FormsPal, we endeavor to make sure all your information is stored private.

SIGNATURE OF COUNSEL, IF RETAINED BY PETITIONER(S)

NAME OF COUNSEL

TAX COURT BAR NO.

MAILING ADDRESS, CITY, STATE, ZIP CODE

E-MAIL ADDRESS

(AREA CODE) TELEPHONE NO.