Tax Court Forms - Regular Petition

United States Tax Court Forms Regular Tax Court Petition

The following form can be used to file a regular case petition with the United States Tax Court. (A case qualifies for the "small tax case" procedures if each taxable period involves no more $10,000 of tax and penalty. Go to the Small Claims Petition. The filing fee ($60), form of papers and filing, and designation of place of trial rules apply to both regular and small tax cases. See Request for Place of Trial form and Cover Letter for Filing Petition. Note, however, that the Tax Court generally holds more small claims hearings in many more cities than it does for regular cases.

UNITED STATES TAX COURT

[PETITIONER'S NAME],
               Petitioner,

       - vs. -

COMMISSIONER OF INTERNAL REVENUE,
               Respondent.


                                   PETITION
                                       
            [NOTE - ALL OF THE FOLLOWING SHOULD BE DOUBLED SPACED]
                                       
Petitioner hereby petitions for a redetermination of the deficiency set
forth by the Commissioner of Internal Revenue in her notice of deficiency
dated [DATE OF NOTICE OF DEFICIENCY], and alleges as follows:

1.  Petitioner is an individual with a principal residence at
[PETITIONER'S ADDRESS]

2.  The taxpayer identification number of Petitioner is [PETITIONER'S
TIN OR EIN].

3.  Petitioner filed the return for the period here involved with the
Internal Revenue Service at the [SERVICE CENTER TO WHICH PETITIONER 
MAILED TAX RETURN AT ISSUE].

4.  Upon information and belief, the notice of deficiency was mailed to
Petitioner on [DATE OF NOTICE OF DEFICIENCY] and was issued by the Office
of the Internal Revenue Service at [NAME AND LOCATION OF IRS OFFICE THAT
ISSUED THE NOTICE OF DEFICIENCY]. A Copy of the notice of deficiency and
supporting schedules are attached as EXHIBIT A to this petition.

5.  The deficiency as determined by the Commissioner is for [TYPE OF TAX,
E.G., INCOME, ESTATE, OR GIFT] for the year and for the amount shown below,
all of which is in dispute:

TAX YEAR     TAX        PENALTY    

[TAX YEAR]   [AMOUNT]   [AMOUNT]

6.  The determinations of tax and additions to tax set forth in the notice
of deficiency are based on the following errors:

6.1.  The amount of gross, adjusted, and taxable income, and tax computed
thereon, as determined by the Commissioner of Internal Revenue, are
incorrect insofar as the Commissioner determined that:

6.1.1. [LIST THE INCOME OR DEDUCTION ITEMS IN DISPUTE IN SEPARATELY
NUMBERED PARAGRAPHS].

6.2. Petitioner is not liable for the additions to tax determined by the
Commissioner of Internal Revenue.

6.3. [IF APPLICABLE] The determinations of the Commissioner of Internal
Revenue in the notice of deficiency are arbitrary and capricious.

6.4. [IF APPLICABLE] The Commissioner is barred from assessing the proposed
deficiencies and additions to tax by the statute of limitations on
assessment.

7.  The facts upon which Petitioner relies are as follows:

7.1. [IN SEPARATELY NUMBERED PARAGRAPHS, STATE THE FACTS
SUPPORTING THE PETITIONER'S POSITION ON EACH ALLEGED
ERROR OF THE COMMISSIONER]

WHEREFORE, Petitioner prays that the court redetermine the deficiencies
set forth above and determine that Petitioner is not liable for the tax,
interest, and penalties set forth in the notice of deficiency.


DATED: [DATE OF PETITION]

                 Respectfully submitted,

                 _____________________
                 [NAME OF ATTORNEY]
                 Tax Court No. [TAX COURT NUMBER]
                 Attorney for Petitioner
                 [ATTORNEY'S STREET ADDRESS]
                 [ATTORNEY'S CITY, STATE, ZIP]
                 [ATTORNEY'S TELEPHONE]

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