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Judicial Review - U.S. Tax Court

Statutory Notices

  • Notice of Deficiency (90-day letter) - § 6112
  • Innocent Spouse Relief (90-day letter) - § 6015
  • Notice of Lien (30-day letter) - § 6320
  • Notice Before Levy (30-day letter) - §6330

Pre-Trial Settlement Opportunities

  • I.R.S. Appeals
  • I.R.S. Chief Counsel's Office

Small Case Procedure

  • Less formal trial
  • No appeal