Tax Court Forms - Small Claims Petition

United States Tax Court Forms

Small Claims Tax Court Petition

The following form can be used to file a "small tax case" petition with the United States Tax Court. Generally, a case qualifies for the "small tax case" procedures if each taxable period involves no more $50,000 of tax and penalty. The filing fee ($60), form of papers and filing, and designation of place of trial rules apply to small tax cases. See Request for Place of Trial form and Cover Letter for Filing Petition The Tax Court, however, holds small tax case hearings in many cities in which it does not usually hold regular case sessions. Go to Tax Court Rules (Title XVII) for the rules applicable to small tax cases.

UNITED STATES TAX COURT

__________________________________
[PETITIONER'S NAME],
                  Petitioner,

                 - vs. -

COMMISSIONER OF INTERNAL REVENUE,
                    Respondent.

PETITION

1. Petitioner(s) disagree with the tax deficiency for the year(s) ______________, as set forth in the NOTICE OF DEFICIENCY dated ___________, a COPY OF WHICH IS ATTACHED. The notice was issued by the Office of the Internal Revenue Service at _________________________.

2. Petitioner(s) identification number(s) is/are__________________________________.

3. Petitioner(s) dispute the following:

Tax        Amount of          Additions to tax       Amount of
Year       deficiency         (penalties)            Overpayment
           disputed           disputed               claimed

4. Set forth those adjustments, i.e., changes, in the NOTICE OF DEFICIENCY with which you disagree and why you disagree.

Petitioner(s) requests that this case be conducted under the "small tax case" procedures authorized by Congress to provide the taxpayers with an informal, prompt, and inexpensive hearing at a reasonably convenient location. Consistent with these objectives, a decision in a "small tax case" is final and cannot be appealed to higher Courts (the Courts of Appeals and the Supreme Court) by the Internal Revenue Service or the Petitioner(s).

                                   Respectfully submitted,


DATED: ____________________        ________________________
                                   Name and address
                                   of Petitioner

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