Instructions for Tax Court filing
by Harry and Dr. Robert Clarkson
- Instructions from the IRS
- On the PN website you will see three Similiar petitions for the tax court. You can
use any one of the three. The one prepared by Dr. Clarkson can be copied and pasted
into a Word document. This is labeled PN Tax Court Petition.
- The from that the IRS provides is in PDF format. Fill in the form directly on the
computer and print. This Petition form is listed as "IRS Instructions and Tax Court
Petition Form" You must print your copies immediately because your information cannot
be saved on the computer. Therefore, be sure to keep a paper copy for your records.
- How many copies of each pleading should I send to the Tax Court?
In a regular case, you should mail a signed original and four copies of any document
to the Clerk of the Tax Court.
- You also should send to the IRS District Counsel a copy of any pleading you mail
to the Tax Court after the initial petition. Do not forget to include your name
and docket number at the top of any document you want to file with the Tax Court.
The top part of a pleading is called the “caption”.
- What happens after I file my petition?
You will receive a notice from the Tax Court acknowledging the filing of the petition.
That document will tell you the docket number of your case. For example, if you
file the petition in 2007, the last two digits will be -07. The docket number might
look like 1234-07. You should include the docket number assigned to you on all letters
and documents you send to the Tax Court and to the IRS lawyers.
- After your petition has been filed, you should send a copy of everything you send
to the Tax Court to the lawyer representing the IRS. After the initial petition,
you send the other pleadings to the Clerk of the Tax Court with one copy to District
Counsel. His name and address will be on the Answer.
- There are no filing fees after the initial petition.
- The IRS will give you a choice of locations to have your hearing. Few people actually
go to the hearing, but you need to list a place of trial. You can use the Tax Court
form Request for Place of Trial (form 5). You can put Columbia, SC or the closest
big city to you.
- Nowadays the pleadings in Tax Court are placed on the Tax Court website and are
available as public record to everybody. Therefore you do not put your socialist
insecurity number on any pleadings. The Tax Court has a special form for you to
list your slave number which is not posted to the public record. Complete form 4
Statement of Taxpayer Identification Number and send to the Clerk of the Tax Court.
- You definitely do NOT want Small Tax Case. Be sure to check the
box requesting the Regular Tax Case procedure.
- You can avoid the $60 filing fee by filing in the form of a pauper. (informa
- After you file your petition, the IRS lawyer will file an Answer in about 60 days.
Sometimes you need to file a Reply to the Answer
- The appeals officer will generally write you a letter within 60 days offering you
an out of court settlement. If they agree to our terms, reach a settlement.
- More is explained in our videos “Audit Procedure I & II”
- Dr. Clarkson has just produced a new and fully explanatory DVD on tax court, entitled
Tax Court Seminar. This is a 5 hour video which explains all you need to know. $60
from the Patriot Bookstore.