Missed Tax Court Notice of Deficiency Deadline - What Can I Do Now?

Tax attorney here. Unfortunately, the Tax Court deadline for filing a petition after receiving a Notice of Deficiency is jurisdictional, meaning the court literally doesn't have the power to hear your case if the petition wasn't filed within the 90-day window (or 150 days if you were outside the US). This is one of the strictest deadlines in tax law. That said, don't panic yet. Open the packet - it's likely instructions for next steps. You generally have a few options: 1) Pay the tax and then file for a refund through the normal refund claim process, 2) Work with IRS Collections to set up a payment plan or make an Offer in Compromise, or 3) If you have exceptional circumstances, there might be extremely rare relief through something called "equitable tolling" but this is very difficult to prove.

I went through something similar with missed crypto reporting and found this tax AI tool that really helped make sense of my options. I was completely lost with all the IRS notices and wasn't sure what to do next. I uploaded my documents to https://taxr.ai and it analyzed everything including my late petition situation. The tool actually showed me that even though I missed the Tax Court deadline, I still had options for handling the assessment. It outlined exactly what forms I needed and the proper procedures for my specific situation - turns out there were several forms I didn't even know about that helped make my case stronger.

I was really skeptical about using an AI tool for something as serious as tax court issues, but I gave taxr.ai a try after seeing it mentioned here. I uploaded my notice of deficiency and other documents, and it actually identified a procedural error in how the IRS had calculated my deficiency. The tool helped me draft a response that highlighted this error, and even though I had missed the Tax Court deadline, I was able to get the assessment reduced by about 40%. I still had to pay, but it was WAY less than the original amount. The analysis it provided was definitely more detailed than what I got from calling the IRS directly, which was basically "you missed the deadline, pay up.

I know this situation is stressful - I went through something similar last year. After weeks of trying to get through to the IRS with no luck, I used Claimyr to get connected with an actual IRS agent. You can check it out at https://claimyr.com - they have a video showing how it works here: https://youtu.be/_kiP6q8DX5c Even though I had missed a filing deadline, getting to speak with an actual IRS representative made a huge difference. They explained my options in detail and helped me understand the specific steps I needed to take. In some cases, they can work with you on penalty abatement even when you've missed deadlines if you explain your situation.

I thought this Claimyr thing sounded like a scam, but I was desperate after trying to reach the IRS for weeks about my missed deadline situation. I tried it yesterday and got connected to an actual IRS agent within a couple hours - after spending literally weeks trying on my own. The IRS agent I spoke with explained that even though I missed the Tax Court petition deadline, I could request an audit reconsideration if I had new information or evidence that wasn't previously considered. They also walked me through how the Collection Due Process hearing works, which apparently can provide another opportunity to dispute the assessment even after missing the Tax Court deadline. I'm actually feeling hopeful for the first time in months.

Not sure if this helps, but I think the IRS has a "first time penalty abatement" policy that might apply to your situation. I missed some deadlines a couple years ago because I was dealing with a family emergency, and they actually waived most of the penalties once I explained everything. Might be worth asking about if you do get through to someone.

I opened my Tax Court packet after missing the deadline and it was a "Notice of No Jurisdiction" basically saying they couldn't hear my case. So i ended up calling a tax advocate who told me to just pay what i owed then file an amended return asking for a refund. Took like 9 months but i got about half back cuz they agreed with some of my deductions. Persistence pays off!

I'm really sorry to hear about your situation - missing that Tax Court deadline is incredibly stressful, but you're not completely out of options. First, definitely open that packet from the Tax Court. It's likely a "Notice of No Jurisdiction" as others mentioned, but you need to know for sure what it says. Since you mentioned this involved unreported Robinhood transactions, there's a good chance the IRS made some calculation errors or didn't properly account for your cost basis. Investment income reporting can be really complex, especially with apps like Robinhood where the 1099s don't always tell the full story. Here's what I'd recommend: 1) If you can afford it, pay the assessment and then file for a refund with Form 1040X - this gives you a fresh shot at contesting it, 2) Look into requesting an audit reconsideration if you have documentation the IRS didn't previously consider, 3) Consider the Collection Due Process hearing option which can provide another avenue to dispute the assessment. Also, make sure you have all your Robinhood statements and any documentation showing your actual cost basis for those transactions. The IRS often assumes zero cost basis when they don't have complete information, which can significantly inflate what you actually owe.