The United States Tax Court hears cases brought by taxpayers who are disputing a proposed tax assessment, usually the result of an IRS audit. If an IRS audit or other proposed assessment goes forward without an agreement from the taxpayer to pay, IRS is then required by law to issue by certified mail a “Notice of Deficiency” to the taxpayer. This notice is a kind of final warning giving the taxpayer exactly 90 days to file a petition with the US Tax Court. If the 90 days lapses without a petition being filed, then the taxpayer by law then owes the money to IRS.
Unfortunately, I have seen many taxpayers receive a Notice of Deficiency (“NOD”), ignore it or file it away, and then a few months later to their amazement, their bank account gets seized.
An NOD is one IRS notice you cannot ignore. Although I have successfully defended cases where an NOD has lapsed, that can be a major and expensive hassle.
I have overseen the filing of thousands of cases before the US Tax Court.
If you need to file before the US Tax Court, you should call me.US Tax Court