Tax Court Small Case Preparation
(Pro Se Support)

Timing

Deadline is 90 days from IRS notice

If You Do It Yourself

$60 (paid to U.S. Tax Court)

Delivery

Petition, documentation prep, guidance, evidence support

Eligibility

Available to U.S. taxpayers and business entities disputing IRS decisions under $50,000 per year, provided a valid Tax Court filing window is open.

If the IRS has issued a Notice of Deficiency or Notice of Determination, and you disagree with the assessment, you may petition U.S. Tax Court under the Small Tax Case procedure (S-Case). We assist taxpayers in preparing, filing, and managing Small Tax Court petitions for disputes up to $50,000 per tax year.

You may qualify for a Tax Court Small Case if:
‍● The IRS issued a Notice of Deficiency or Notice of Determination
● The amount in dispute is $50,000 or less per tax year
● You wish to challenge tax, penalties, or certain IRS decisions
● You prefer informal, non-jury proceedings

‍What We Do:
‍1. Petition preparation and review
2. Tax Court process and deadline guidance
3. Document and evidence organization
4. Pro se taxpayer coaching and case preparation

* We do not provide legal representation and do not appear in court. Taxpayers represent themselves unless separately represented by a licensed attorney or Tax Court–admitted practitioner.

**Many Small Tax Cases settle before trial. Proper preparation often leads to faster resolution and better outcomes.

Book a Consultation

Have a Question? Email Me

The consultation fee is applied toward your total service fee if you proceed with the services.

If the consultation is the only service provided, the fee remains non-refundable, as professional time, analysis, and guidance are delivered during the session.

or contact me:

How to File
Without an Agent or Attorney

Confirm Eligibility

To qualify, ensure

You received a Notice of Deficiency or Notice of Determination

The amount in dispute is $50,000 or less per tax year

You are within 90 days of the IRS notice date

IRS Notice of Deficiency explanation
https://www.irs.gov/individuals/understanding-your-cp3219a-notice

U.S. Tax Court Overview (What to expect)
https://www.ustaxcourt.gov/petitioners-about

Complete the U.S. Tax Court Petition

You can file digitally or by mail

Online Filing (DAWSON Portal)
https://dawson.ustaxcourt.gov

Printable Petition Form (PDF)
https://www.ustaxcourt.gov/resources/forms/petition.pdf

You can file digitally or by mail

Request for Place of Trial
https://www.ustaxcourt.gov/resources/forms/request_place_of_trial.pdf

Be sure to check the “Small Tax Case” box on the petition

Prepare Supporting Information

Include with your petition

Copy of IRS notice

Written statement of facts

Explanation of disagreement with IRS

Supporting documents (evidence, receipts, tax returns, etc.)

Self-Represented (Pro-Se) Guide
https://www.ustaxcourt.gov/pdfs/ProSeGuide.pdf

File & Pay the Court Fee

Fee schedule
https://www.ustaxcourt.gov/resources/fees

E-file - Fastest, recommended

Mail - Must arrive within the 90-day deadline

Tax Court Filing Fee: $60

Prepare for Settlement Discussions

Important Deadlines & Time Limits
https://www.ustaxcourt.gov/petitioners-deadlines

Tax Court Rules of Practice & Procedure: https://www.ustaxcourt.gov/resources/rules

Most small cases settle via IRS Appeals before trial

IRS Appeals Program
https://www.irs.gov/appeals

Common Mistakes to Avoid

Missing the 90-day filing deadline after receiving the Notice

Filing without supportive evidence or argument

Attempting settlement with the IRS after the deadline expires

Overlooking tax court rules and format requirements

Assuming informal court = no preparation needed

Once the deadline passes, you lose the right to petition.

Documents & Information Needed

Thank you! Your submission has been received!