Frequently Asked Questions About Taxation

1. How do I begin a case?

Filing a petition commences a case. The Tax Court's Rules of Practice and Procedure provide detailed instructions concerning the preparation and filing of a petition. A pre-printed petition form for use only in a case based upon a notice of deficiency where the amount in dispute qualifies for treatment as a small tax case may be obtained by writing to the Clerk of the Court, United States Tax Court, 400 Second Street, and N.W., WASHINGTON, D.C. 20217. For disputes other than those based upon a notice of deficiency or where the amount in dispute exceeds the limitation for small tax case treatment, there are no pre-printed petition forms; rather, the petition requirements specified in the Court's Rules should be followed. See RULES.

2. How do I get a copy of the Rules of the Tax Court?

A copy of the Rules may be obtained for $14.00 by writing to the Administrative Office, United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217, and enclosing a check or money order for that amount. Please do not send cash. Also see RULES.

3. How do I get admitted to the bar of the Tax Court?

Application forms and other necessary information for admission will be furnished upon written request addressed to the Admissions Clerk, United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217.

4. What is the procedure for filing a petition?

A petition may be mailed or hand-delivered to the Court for filing. The address of the Court is United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217. Upon receipt, the petition is stamped "filed" by the Clerk's Office and assigned a special docket number. Once a case is assigned a docket number, that number should be shown on all future documents sent to the Tax Court.

5. When should I file my petition?

For petitions which dispute a notice of deficiency, the petition must be filed no later than 90 days (150 days if the notice is addressed to a person outside the United States) after the date the notice of deficiency was mailed by the Internal Revenue Service. To be timely filed, the petition must be actually received within the statutory time period for filing the petition, or mailed within the time period by either U.S. Certified or Registered mail, or received in an envelope which bears a U.S. Postal Service postmark within the time period, or sent within the time period using certain approved services offered by "designated private delivery service companies". NOTE: The time period for filing a petition is set by law and cannot be extended by the Court.

6. What should I attach to my petition?

The notice of deficiency, (or other document issued by the Internal Revenue Service which is the basis for jurisdiction) should be attached to the petition. Tax returns and documents in the nature of evidence should NOT be attached to the petition. You will have an opportunity to submit such documents at a later time.

7. How do I know if you received my petition?

Within 1 to 2 weeks after filing your petition you will receive a Notification of Receipt of Petition from the Tax Court providing your docket number and other important information about your case.

8. What does it cost to begin a case?

There is a $60.00 filing fee charged by the Tax Court for beginning a case. The fee should accompany the petition. See Rule 20(b), Tax Court Rules of Practice and Procedure.

9. Do I need an attorney?

You may represent yourself in Tax Court. Only you can decide whether or not you need legal assistance. If you decide that you need legal assistance, the Tax Court will recognize only persons who are admitted to the bar of the Court.

10. How many copies do I file?

In most cases, for pleadings (a petition, answer, or reply) one original and two copies must be supplied; for other documents (for example, a motion), one original and four copies must be supplied. For cases being processed under the small tax case procedures, one original and two copies are needed. If part of a consolidated group, an additional copy is needed for each docket number in excess of one. See Rule 23(b), Tax Court Rules of Practice and Procedure.

11. How do I obtain copies of documents filed in a case?

The Tax Court is a court of public record and most files are available for viewing in the Public Files Section located at the Tax Court. You may also request that particular documents be copied by writing to the Copywork Section, United States Tax Court, 400 Second Street, and N.W., WASHINGTON, D.C. 20217. There is a fee for copywork.
Property Tax FAQs

More Frequently Asked Questions.

Q: What property is subject to property taxes?
A: This depends entirely on state law. Commonly, real property is taxed. Personal property may or may not be taxed.


Q: How do I qualify for a homestead exemption?
A: Homestead exemptions are creatures of state law. Contact the county Appraiser or Assessor in your county to see what the requirements are, and how to apply.


Q: My assessment is more than what my property is worth. Why?
A: If you bought your home more than a couple years ago, and haven’t kept up on the local market, you might not realize how much your property has appreciated. Changes in the local real estate market can have a tremendous impact on the value of your property.


Q: My assessment increased a lot this past year. Why?
A: It’s possible that prior year assessments weren’t able to properly assess your property because of few sales in the area. If so, it’s really been a couple years since your assessment has been conducted properly, and the current assessment reflects the effects of several years of growth.

Q: The assessed value of my home didn’t change, but my taxes went up. Why?
A: Check the specific taxes assessed against your property. It’s possible that a taxing authority increased the level of their tax against your property.


Q: I disagree with the assessment on my property. What can I do?
A: Your tax assessment likely contains specific information relating to what you need to do. Read it carefully.
Normally you must request a hearing before the body that does assessments. At the hearing you must provide evidence relating to why the assessment is improper. The body will take your evidence under consideration and eventually make a ruling on the assessment. Under state law, you may have the right to an appeal before the governing agency, or to your state’s courts.
Your state may have also have mediation provisions for assessment appeals.

Contact our Tennessee Taxation Lawyer Now!

	Did You Know?
	Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization These proposed regulations address the effect of transfers of the assets or the stock of parties to a reorganization pursuant to transactions intended to qualify as reorganizations within the meaning of section 368(a) of the Internal Revenue Code. REG-130863-04. Published August 17, 2004.