What Tax Court Offers
The Tax Court allows taxpayers to challenge IRS determinations before paying the disputed tax. This is unique among federal courts and makes Tax Court the preferred forum for most taxpayers. Sarasota residents can file petitions that are heard by a Tax Court judge, either at a trial session in Tampa or through the small tax case procedure for disputes under $50,000.
When to Consider Tax Court
After receiving a Notice of Deficiency (90-day letter) following an audit, or after an unfavorable CDP hearing determination. The petition must be filed within the statutory deadline. Missing the deadline permanently waives your right to Tax Court review for that tax year.
Tax Court is not just for large cases. The small tax case procedure makes it accessible for Sarasota taxpayers with disputes of any size.