• James D. Lynch

Tax Court

The United States Tax Court is a specialized court that only hears and adjudicates federal tax matters. It is made up of a panel of 19 judges who are tax experts. There are no juries in Tax Court.

If the IRS is proposing to adjust the amount of tax you owe, you will typically be sent a “Notice of Deficiency,” also referred to as a “90-Day Letter,” which informs you of the proposed change. Once the notice has been issued, you have 90 days from the date on that notice to file a petition with the Tax Court in order to challenge the proposed adjustment without first having to pay the proposed adjustment. (The deadline is extended to 150 days if the taxpayer is out of the country at the time the notice is mailed.)

If you miss the 90-day deadline, the statute of limitations has expired and you must pay the tax. You may still have your case heard in U.S. District Court. However, to get into District Court, you must first pay the tax liability and then file a claim for a refund.

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Law Office of James D. Lynch, PLLC

3000 Joe Dimaggio Blvd #90, Round Rock, TX 78665


(512) 745-6347

(714) 745-3875

©2020 by Law Office of James D. Lynch, PLLC. The information contained in this website is for informational purposes and is not to be considered legal advice.  Any correspondence between you and the Law Office of James D. Lynch is not intended to create an attorney-client relationship.  Please do not send confidential information to us until after an attorney-client relationship has been established by an engagement letter signed by the proposed client and our attorney.