Your three options
Pay the tax (closes the case, you can later file a claim for refund). File a Tax Court petition within 90 days (keeps the case alive, no payment required). Let it go (tax becomes final and collection starts).
Tax Court petition
Filing Form 2 (Petition) in U.S. Tax Court is the standard path for disputed amounts. It's the only court where you can litigate without paying the tax first. Cases under $50,000 qualify for small-case procedure, which is faster and less formal.
Common questions
- Do I need a lawyer for Tax Court?
- Enrolled Agents can represent in Tax Court after passing the Tax Court exam. Otherwise, many taxpayers represent themselves in small-case procedure.
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