1. 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/ 
2. 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 Also download: 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.
3. 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
4. File & Pay the Court Fee ● E-file - Fastest, recommended ● Mail - Must arrive within the 90-day deadline ● Tax Court Filing Fee: $60 Fee schedule: https://www.ustaxcourt.gov/resources/fees/ 
5. Prepare for Settlement Discussions ● Most small cases settle via IRS Appeals before trial. ● IRS Appeals Program: https://www.irs.gov/appeals
Important Deadlines & Time Limits: https://www.ustaxcourt.gov/petitioners-deadlines/Tax Court Rules of Practice & Procedure: https://www.ustaxcourt.gov/resources/rules/