Got a 90-day letter from the IRS? You can answer it yourself.
That letter is called a Notice of Deficiency. It isn't a bill yet. You have 90 days to tell the U.S. Tax Court you disagree, and you don't need a lawyer to do it. We walk you through every step in plain English.
- Filing costs $60, and the court can waive that fee.
- Once you file, the IRS can't bill you for this amount while your case is open.
- Most cases end with a phone call and an agreement, not a courtroom.
Find your last day to file
What happens, start to finish
Step 1: Show us your letter
Upload a photo. We find the deadline, the tax year, and each change the IRS made, then explain them in plain English.
Step 2: Decide whether to fight it
Sometimes the IRS is right. We show you what they changed and what kind of proof answers it, so the choice is yours.
Step 3: Build your petition
Answer simple questions. Stop any time and pick up where you left off. Your answers become the petition the court expects.
Step 4: File it with the court
You file on the Tax Court's website or by mail. We show you every screen and every click, and we remind you until it's done.
Step 5: Get ready for the IRS call
After you file, an IRS Appeals officer usually calls to work it out. We tell you what to send, what they'll ask, and how settlements work.
The Tax Court has a free form. Here's what we add.
| What you need | The court's free form | 90 Day Letter |
|---|---|---|
| Explains what your letter says | No | Yes, line by line |
| Helps you decide whether to file | No | Yes |
| Wording for why you disagree | An empty box | Simple questions that turn your facts into clear reasons |
| Deadline reminders | No | Text and email until you've filed |
| Help after you file | General guides on the court's website | Step-by-step help through your IRS Appeals call |
| Who files the petition | You do | You do, with our click-by-click guide |
| Cost | Free, plus the $60 court fee | $99, plus the $60 court fee |
Is this right for your letter?
A good fit
- Your letter says Notice of Deficiency, CP3219A, or Letter 3219.
- The IRS says you owe $50,000 or less for each year.
- It's about your personal tax return.
You need a lawyer instead
- The IRS says you owe more than $50,000 for a year.
- Your letter mentions fraud.
- It's about a business return or payroll taxes.
Can't afford $99? Low Income Taxpayer Clinics represent people for free if you qualify. Find a clinic near you
Already past your 90 days? You may still be able to ask the IRS to take another look. Read our free guide to what comes next
$99, one time.
No subscription and no hourly bills. Reading your letter and finding your deadline is free. You pay when you're ready to build your petition.
Start my petitionThe Tax Court's $60 filing fee is separate. You pay it to the court, and you can ask the court to waive it.
What you get
- Your letter explained in plain English
- A finished petition, ready to file
- A click-by-click guide to filing online or by mail
- Text and email reminders until you've filed
- A checklist of the proof to send the IRS
- What to expect on your IRS Appeals call
Built by an attorney admitted to the U.S. Tax Court with more than 30 years in practice.