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If you receive that notice, commonly called a “90-day letter,” the usual petition period is 90 days from the notice date—or 150 days when the notice is addressed outside the United States. The deadline printed on your notice controls, and discussions with IRS employees or Appeals do not extend it.
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Audit and Tax Court: the essential distinction
The IRS uses an audit, also called an examination, to review whether your return is accurate. An IRS examiner may ask for records, explanations, and supporting documents, then propose changes to income, deductions, credits, tax, penalties, or interest. This is an administrative process conducted within the IRS.
The U.S. Tax Court is an independent judicial forum. A taxpayer starts a case by filing a petition when a particular IRS determination gives the taxpayer a right to do so. In the common deficiency procedure, that determination is set out in a statutory notice of deficiency issued after the IRS examination process.
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These are not two names for the same event. An audit does not automatically become a Tax Court case. Many examinations close with no change, an agreed adjustment, or an administrative appeal. A court case generally begins only after the taxpayer receives a notice carrying Tax Court rights and files a timely petition.
How the two processes compare
| Feature | IRS audit or examination | Tax Court case |
|---|---|---|
| Decision-maker | An IRS examiner; an unresolved matter may receive administrative review by the IRS Independent Office of Appeals. | The U.S. Tax Court, an independent judicial forum. |
| Where it occurs | Within the IRS administrative process, through correspondence, meetings, records requests, and IRS review. | In a court proceeding governed by Tax Court procedures after a taxpayer files a petition. |
| Main purpose | Determine whether the filed return should be adjusted and explain the IRS’s proposed changes. | Resolve a justiciable dispute about an IRS determination under the court’s procedures. |
| How it starts | The IRS selects a return and sends an examination notice or requests information. | Usually, the IRS issues a statutory notice of deficiency and the taxpayer files a petition asserting the right to Tax Court review. |
| Payment posture | The examination itself is not a court case and does not, by itself, create a prepayment Tax Court proceeding. | In the ordinary deficiency route, a timely petition generally lets the taxpayer contest the proposed deficiency before paying it. |
| Typical time pressure | Each IRS letter supplies its own response or appeal instructions. A described “30-day letter” generally gives 30 days to respond or request administrative review. | The usual deficiency petition period is 90 days, or 150 days when the notice is addressed outside the United States. The printed notice deadline controls. |
| Representation | You may seek an authorized representative for an examination or Appeals matter. | You may appear personally or use a person permitted to practice before the Tax Court. |
What happens during an IRS audit
1. The IRS opens an examination
The IRS may select a return for examination and contact you by notice. The notice identifies the tax year or years involved, the issues under review, and the records or explanations requested. Read the entire letter before responding; the response method and date are specific to that notice.
2. You provide records and explanations
Typical audit work consists of giving the IRS documents that support items on the return and explaining how those items were calculated. Keep copies of everything sent, proof of delivery when available, and a chronology of contacts. Answer the questions asked, but do not assume that an informal conversation changes a written deadline.
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After reviewing the return and your evidence, the examiner may propose no change or adjustments. A proposed adjustment is not the same as a final court judgment. The IRS correspondence should explain the changes and identify whether you can agree, submit additional information, or request review.
4. You choose an administrative response
You may accept the proposed adjustment, dispute it with additional evidence, or seek review through IRS Appeals when the notice offers that option. Publication 556 describes a 30-day letter and the subsequent notice-of-deficiency procedure. The 30-day response period in that letter is separate from the later statutory notice deadline.
Where IRS Appeals fits
IRS Appeals is an administrative forum within the IRS, not the Tax Court. Its role is to consider a taxpayer’s dispute without requiring a trial. Appeals may handle an examination case before a Tax Court petition or a case after the taxpayer has petitioned and the matter has been placed on the court’s docket.
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IRS materials distinguish non-docketed cases, which have not yet been filed in Tax Court, from docketed cases in which a notice carrying Tax Court rights has been issued and a petition has been filed. A docketed case can still be considered for settlement by Appeals before trial. Filing a petition therefore does not necessarily eliminate the possibility of an administrative settlement.
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Appeals cannot extend the statutory period for filing a Tax Court petition. Contacting an examiner, Appeals officer, or another IRS employee during the petition period does not preserve your court rights unless a petition is timely filed under the applicable rules.
When an audit leads to a Tax Court case
Step 1: The IRS issues a statutory notice of deficiency
If an unresolved examination dispute concerns a proposed deficiency, the IRS may issue a statutory notice of deficiency. Taxpayers commonly call this a “90-day letter.” The notice states the proposed deficiency and generally explains the taxpayer’s right to petition the Tax Court.
Step 2: Read the notice date and printed deadline
The ordinary period is 90 days from the notice date. When the notice is addressed outside the United States, the described period is generally 150 days. These are general rules for the common deficiency route, not a substitute for the deadline printed on your particular notice.
The IRS has stated in Publication 3498-A: “The law sets the time you are allowed to file your petition; the IRS cannot change the time period.” Continuing to negotiate with the IRS or requesting Appeals review does not add days to the statutory period.
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Step 3: Decide whether to petition
A timely petition generally lets you challenge the proposed deficiency before paying it. This is the principal difference between the prepayment deficiency route and an ordinary collection dispute: the IRS generally cannot assess and collect the disputed deficiency while the Tax Court case is pending under that route.
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Whether petitioning is appropriate depends on the issues, evidence, amount, available resources, and other procedural options. A petition is a formal court filing, not simply another letter to the examiner. Follow the Tax Court’s current filing instructions and the requirements stated in the notice.
Step 4: Understand the consequence of missing the period
If you do not file within the applicable period, IRS guidance says the agency generally assesses the amount shown in the notice and bills you. Penalties and interest can affect the balance. Once the period has expired, the ordinary prepayment route to Tax Court is generally no longer available for that notice.
Can you go to Tax Court before paying?
In a statutory deficiency matter, generally yes. A taxpayer who files a timely Tax Court petition can contest the proposed deficiency before paying it. This is often called the deficiency or prepayment jurisdiction of the Tax Court.
The rule is limited to the type of determination covered by the notice. Not every disagreement with the IRS produces a statutory notice of deficiency, and not every Tax Court case uses the same notice or deadline. Collection due process matters, innocent-spouse determinations, and other specialized proceedings can have different jurisdictional requirements and filing periods.
Do not assume that an audit letter, a balance-due notice, or an Appeals letter gives the same prepayment right. Confirm that the document is a statutory notice of deficiency or another notice that expressly grants Tax Court rights.
What if the IRS sends a 30-day letter?
A 30-day letter is generally an administrative-stage letter describing proposed changes and offering a limited period to agree, provide information, or request Appeals consideration. The 30-day period is not the same as the 90-day statutory notice period.
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Respond according to the letter’s instructions. If the IRS later issues a statutory notice of deficiency, use the new notice’s date and printed petition deadline. Do not treat the time spent in the 30-day process as an extension of the later deadline.
Tax Court representation and simplified procedures
Representing yourself
A taxpayer may appear personally in Tax Court. Self-representation means that the taxpayer must follow the court’s filing, service, scheduling, evidence, and procedural requirements. The notice and the court’s current rules should be your starting points.
Using a representative
You may be represented by a person permitted to practice before the Tax Court. Representation can be useful when the case involves multiple tax years, accounting records, legal arguments, penalties, valuation, or difficult procedural questions. Hiring help does not extend the petition deadline, so contact a qualified representative immediately after receiving the notice.
Low Income Taxpayer Clinics
Eligible taxpayers may obtain assistance from a Low Income Taxpayer Clinic. Clinics can provide representation or other help in controversies with the IRS, subject to their eligibility rules, capacity, and geographic or program requirements. Contacting a clinic should happen promptly because clinic intake does not stop the statutory filing clock.
Simplified Tax Court procedure
Publication 3498-A describes a simplified procedure for cases in which the total tax, interest, and penalties for a tax year do not exceed $50,000, calculated as of the petition filing date. The same publication says decisions under that simplified procedure cannot be appealed. The threshold and eligibility rules can change, so verify the current Tax Court requirements before selecting that procedure.
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How to decide what to do after an audit result
- Identify the document. Determine whether you received an examination notice, a proposed adjustment, a 30-day letter, a statutory notice of deficiency, a collection notice, or another determination.
- Locate every date. Record the notice date, response date, Appeals deadline, and any Tax Court petition deadline. Use the date printed on the controlling notice rather than counting from the day you opened the mail.
- Check for Tax Court rights. Look for explicit language stating that you may petition the U.S. Tax Court. An ordinary audit letter does not automatically confer that right.
- Protect the earliest deadline. If a statutory notice is involved, treat the 90-day or 150-day period as immovable while you explore Appeals, settlement, or representation.
- Organize the evidence. Assemble the filed return, workpapers, source documents, correspondence, proof of submissions, and a list of disputed issues.
- Choose administrative review or court action deliberately. Appeals may provide a settlement forum, while Tax Court provides judicial review under its procedures. A docketed case may still be considered for settlement.
- Get qualified help when needed. Consider a tax controversy attorney, another authorized Tax Court practitioner, or a Low Income Taxpayer Clinic if you cannot evaluate jurisdiction, deadlines, or evidence confidently.
Common mistakes and how to avoid them
Assuming every audit ends in court
Most audit paths do not automatically become Tax Court cases. The IRS may close the examination with no change, accept an agreement, or resolve the disagreement through Appeals.
Waiting for Appeals to finish before petitioning
Appeals discussions do not extend the statutory petition period. If a notice of deficiency has been issued, protect the court deadline even while settlement discussions continue.
Counting 90 days without checking the notice
The 90-day figure is a general description of the ordinary route. A notice addressed outside the United States generally carries a 150-day period, and specialized Tax Court rights can have different periods. Follow the actual notice.
Treating a proposal as a final assessment
An examiner’s proposed adjustment and a statutory notice of deficiency are different documents with different consequences. Confirm which stage you are in before deciding whether to pay, appeal, or petition.
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An attorney, practitioner, or clinic can help prepare a response or petition, but obtaining representation does not extend the statutory filing deadline.
Questions the notice cannot answer by itself
A notice may identify the proposed tax and a filing deadline without resolving whether the IRS’s position is legally or factually correct. You may need to determine which records prove the item, whether the IRS used the correct tax year, whether penalties are at issue, and whether another procedural route applies. Those questions are case-specific and may require advice from a qualified tax professional.
Official IRS materials describe the normal deficiency process, but they also caution that different Tax Court matters have different rules. For a live case, verify the current Tax Court rules, current IRS instructions, and the exact notice you received rather than relying on a general explanation.
Bottom line for a taxpayer facing an IRS dispute
An IRS audit is an administrative examination of your return. Tax Court is an independent court proceeding that you may begin when a qualifying IRS determination gives you that right. The usual deficiency route allows a timely petition before payment, but the right is controlled by the notice and its deadline. Treat a statutory notice of deficiency as urgent: the usual period is 90 days, or 150 days for a notice addressed outside the United States, and IRS conversations do not extend it.
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