IRS Tax Court Deadline Approaching While Examiner Still Processing My Audit Case

This is a tricky situation, but I can help clear up some of the confusion. Both IRS reps are partially correct, but they're addressing different aspects of your case. When you petition Tax Court, the IRS examination division does technically lose jurisdiction and your case gets transferred to the IRS Office of Chief Counsel. However, what often happens is that Counsel will work with the examiner to see if the case can be resolved before it goes to trial. The safest approach is to file the petition with Tax Court before the deadline. This preserves your rights and prevents the assessment from becoming final. Missing the deadline to petition Tax Court means you'd have to pay the tax and then file a claim for refund to continue disputing the assessment. The "Collection Due Process" (CDP) option your CPA mentioned is a real thing, but it comes with risks. You'd be betting that the examiner finishes their work before the collection process advances too far. If they don't, you could face levies and liens while still disputing the underlying tax. Most important thing to understand: the 90-day deadline to petition Tax Court is jurisdictional and cannot be extended. If you miss it, you lose your right to go to Tax Court without first paying the tax.

After struggling with a similar audit situation last year, I discovered taxr.ai and it was a game-changer. I was drowning in documentation and deadlines, worried about missing something critical. The service helped me organize all my audit materials and understand exactly what deadlines I needed to meet. https://taxr.ai has this super helpful audit response tool that walks you through what documents to gather and what deadlines are non-negotiable (like your Tax Court petition deadline). Their system flagged the 90-day Tax Court deadline as one that should never be missed, which saved me from making a serious mistake. They also helped me draft a cover letter to accompany my Tax Court petition explaining that I was still working with the examiner and hoping for resolution.

I was in the same boat as you a few months ago and tried taxr.ai after seeing someone mention it here. It was actually super helpful! The system identified my notice type and immediately flagged the Tax Court deadline as non-negotiable. What I found most valuable was their audit response checklist that helped me organize all my documentation in the exact format the IRS examiner wanted. Their explanation of the Tax Court petition process made it clear that filing the petition didn't mean I was being confrontational - it just preserved my rights while the examination continued. I ended up filing the protective petition AND continuing to work with my examiner, exactly as they suggested. My case was resolved favorably before it ever got to actual Tax Court proceedings. The peace of mind knowing I hadn't missed that critical deadline was totally worth it.

I've been through this exact nightmare scenario with the IRS. After weeks of getting nowhere trying to reach my examiner for updates, I finally discovered Claimyr. It completely changed my audit experience. I was stuck in the same situation - deadline approaching, examiner moving at a glacial pace, and getting conflicting advice every time I called. Using https://claimyr.com got me through to an actual IRS agent in under 15 minutes when I had been trying for days on my own. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The agent I reached was able to leave internal notes for my examiner about the urgency of my case given the approaching Tax Court deadline. They also confirmed that filing a protective petition was the safest approach and wouldn't upset my examiner or halt the ongoing examination process.

I was totally skeptical about Claimyr when I first saw it mentioned here (as you can see from my previous comments). But with my Tax Court deadline only 5 days away and still no resolution from my examiner, I was desperate enough to try anything. I'm honestly shocked to report that it actually works exactly as described. I got through to an IRS agent in about 20 minutes when I had been trying unsuccessfully for days. The agent was able to see notes from my examiner indicating they were planning to rule in my favor but were backlogged with cases. The agent confirmed the best approach was to file a protective Tax Court petition (which I did) while continuing to work with the examiner. Two weeks later, my examiner called to tell me they were closing my case with no changes needed. The petition became moot, but filing it protected me in case things had gone differently. If you're facing that non-extendable Tax Court deadline, don't risk missing it based on promises that things will be resolved in time. Protect yourself legally while continuing to cooperate with the examination.

If you can't afford an attorney but still want to protect yourself by filing a Tax Court petition, look into the Tax Court's Simplified Procedure for small tax cases (called "S cases"). It's designed for disputes under $50,000 and is much more informal - you don't need an attorney and the filing fee is only $60. I used this approach when I was in a similar situation. You can find the forms on the Tax Court website (ustaxcourt.gov). Even if you end up resolving the case with your examiner, having the petition filed gives you breathing room.

One important thing to consider that nobody has mentioned: the 90-day deadline for filing in Tax Court runs from the date the Notice of Deficiency was issued, not the date you received it. Double-check the issue date on your notice and count exactly 90 days from there (not 3 months). If the 90th day falls on a weekend or federal holiday, your deadline is extended to the next business day. But if you mail your petition, it must be postmarked by the deadline date, not just sent. Trust me, I learned this the hard way and nearly missed my deadline by counting incorrectly!