Instructions for Tax Court Petition on 90 day letter:

  1. You must file the Tax Court Petition within the 90 days. A late filing will not be accepted.We recommend you file this on the 80th day or slightly sooner. The petition form is easy to fill out.

  2. You must follow procedure. Failure to obey the due process clause of the US Constitution or court procedures will lead to dismissal of your case and possible financial punishment.

  3. The tax court, like most of government, hates the Constitution and will penalize you for raising arguments they have classified as political, Constitutional, religious, etc. They may fine you for taking positions the IRS has classified as "frivolous." We recommend that you stay away from issues that will cause trouble for you.

  4. The Clarkson videos Audit Procedure I and II explain very clearly what to do in Tax Court and how to accomplish your purpose. Order from video and book store or send $60 plus $10 shipping and handling to Patriot Network PO BOX 5915, Greenville, SC 29606. Specify clearly whether you want DVD or VHS.

  5. Follow the instructions from Dr. Clarkson; he has assisted in thousands of tax court cases over the last 30 years.

  6. For most people we recommend you send in the Preliminary Letter first. For most people we recommend the Indigency Letter as well. (These letters are also listed in the Table of Contents on the Tax Court Page.)

  7. You can file your petition or preliminary letter by regular US first class mail. You can use our Certificate of Mailing which is found in the Earnest Letter Writing section of this website.

  8. The Sample Petition is for you to look at. Your actual petition form should include the request and reasons listed in paragraph 4 of the Sample Petition form.

  9. Use Dr. Clarkson's ready-to-use Tax Court Petition. (Also listed as item I subsection C in our Tax Court Table of Contents.)

  10. Or you can use the IRS Petition form from their website. This is a PDF file that you can type directly on and print out. You cannot save the information typed on this form so you must print your copies right away. Be sure to save a paper copy for your own records.

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