How do you fill out an IRS petition form for tax court?


Quick Answer

Fill out an IRS petition form for tax court by indicating the taxpayer's full name, including the name of the spouse if the petitioner is a married couple filing a joint petition, according to the United States Tax Court. Check the appropriate box for the type of petition the taxpayer intends to file, and indicate if the taxpayer received a notice of deficiency.

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Full Answer

The taxpayer continues to fill in the tax court petition by indicating if the IRS filed a federal lien against the taxpayer's property or proposed a levy on the taxpayer's state tax refund, bank accounts or wages, explains the United States Tax Court. This is done by checking the box for Notice of Determination Concerning Collection Action. The taxpayer should indicate if he received a notice of determination concerning a request for relief from joint liability by checking the appropriate box. This box is also checked if the taxpayer filed a claim with the IRS for relief from joint liability and the IRS has not issued the taxpayer a determination after six months.

If the taxpayer received a Notice of Determination Concerning Worker Classification, he should mark that box accordingly. The mailing date of the notice the taxpayer received is indicated on the petition, and the city and state of the IRS office that issued the notice is also noted on the petition. The tax year for the notice goes on the petition, and the taxpayer indicates whether he wants his case conducted as a small tax or regular tax case. If the box is not checked, the court files the case as a regular case, notes the United States Tax Court.

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