Tax controversy counsel · Tampa, Florida
Three doors out of an IRS dispute. Each one has a deadline.
IRS Appeals, Collection Due Process hearings, and the United States Tax Court. This site explains how each one works, what the IRS has to prove, and the dates you cannot miss. Written by Darrin T. Mish, a Tampa tax attorney admitted to practice before the U.S. Tax Court.
I
IRS Appeals
Protests, settlement on hazards of litigation, and the programs that move a dispute out of the examiner's hands.
30 days from a 30-day letter
Read the Appeals guides
II
Collection Due Process
The 30-day right to stop a levy, put collection alternatives in front of Appeals, and get a judge to review the result.
30 days from a CDP lien or levy notice
Read the CDP Hearings guides
III
U.S. Tax Court
From the 90-day letter to the decision: petitions, pleadings, discovery, stipulations, trial, and appeal.
90 days from a Notice of Deficiency
Read the Tax Court guides
The order of battle
How an income tax dispute moves from audit to courtroom
Most disputes never reach a judge. They settle in Appeals, before or after a petition is filed. But every settlement is priced against what would happen at trial, so the procedure at each stage shapes the result.
Examination ends
30-day letter proposes changes
Protest to Appeals
Settlement on hazards of litigation
Notice of Deficiency
90 days to petition, and the date matters
Tax Court petition
Assessment stops while the case is pending
Docketed Appeals
A second settlement window with Counsel watching
Trial and decision
Burden of proof, Rule 155, appeal
Start here
The guides people read first
I · Appeals
How to Write a Formal Written Protest to IRS Appeals
The protest is the first document a neutral reviewer reads about your case. Write it like someone is going to grade it, because someone is.
Hazards of Litigation: How IRS Appeals Prices a Settlement
An examiner asks whether you are right. Appeals asks a better question: what would a judge do with this file?
The Small Case Request: A Shortcut Into IRS Appeals
If the amount is modest, you may not need a formal protest at all. But "you may not need" and "you should not write one" are two different things.
II · CDP Hearings
Form 12153: Requesting a Collection Due Process Hearing the Right Way
Form 12153 is two pages long. It is also the document that decides whether a levy stops and whether a judge ever looks at your case.
Inside a CDP Hearing: What the Settlement Officer Actually Does
A CDP hearing is usually a phone call and a stack of documents. Whether it works depends on what you send before the call and what you say on it.
Missed the CDP Deadline? The Equivalent Hearing Explained
Miss the 30-day CDP window and you still get a hearing. You just lose the two features that made it powerful.
III · Tax Court
How to Read a Notice of Deficiency, Page by Page
The 90-day letter is the most important piece of mail the IRS sends. It is also the one people most often misread.
How to File a U.S. Tax Court Petition: Forms, Fees and Filing
A Tax Court petition is the single most protective document in federal tax practice. It is also surprisingly easy to get wrong in small ways that cost you issues.
The Tax Court Small Case (S Case) Procedure: Pros, Cons and Limits
The small case procedure is simpler, faster, and friendlier. It is also final. Choose it because it fits the case, not because the name sounds less intimidating.
Why counsel
Privilege comes first
Conversations with your attorney for the purpose of legal advice are privileged. Before you write a protest, file a petition, or sit down with a settlement officer, you should be able to talk through the worst facts without creating a record the government can use.
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Straight answers
Before you call
What is the difference between IRS Appeals and the U.S. Tax Court?
IRS Appeals is an independent office inside the IRS that settles disputes administratively, weighing the hazards of litigation. The U.S. Tax Court is a federal court, separate from the IRS, where a judge decides the case if it does not settle. Many cases pass through both: a protest to Appeals first, then a Tax Court petition if no agreement is reached.
Which deadline matters most?
The one printed on the letter in front of you. A 30-day letter gives you 30 days to request Appeals. A CDP notice gives you 30 days to request a hearing that suspends levy and preserves Tax Court review. A Notice of Deficiency gives you 90 days (150 if addressed outside the United States) to petition the Tax Court. Each one carries different consequences if you miss it.
Do I have to pay the tax before going to Tax Court?
No. For a deficiency case, a timely petition under IRC 6213(a) bars assessment and levy while the case is pending. That is the main reason the Tax Court hears most federal tax disputes. Refund suits in district court or the Court of Federal Claims generally require payment first.
Can I represent myself in Tax Court?
Yes. Individuals may appear on their own behalf, and the small tax case procedure under IRC 7463 is designed with that in mind. Whether you should depends on the amount at stake, the complexity of the issues, and whether there are facts you would rather discuss under attorney-client privilege first.
Holding a letter with a deadline on it?
Bring the letter. We will read the dates, identify which door is still open, and tell you what it takes to walk through it. Let’s talk.
Call (813) 229-7100