Phoenix, AZ asked in Tax Law for Arizona

Q: how could tax court denied me the 150 day ruling for its Jurisdiction court proceedings against IRS? How do I WIN ?

I came back to my USA resident from living in Japan from June 2019 to a few days after Xmas 2019 at my son's resident and his family. I saw IRS deficiency letter inside my USA resident mail-box,I respond to IRS AND filed my court petition in Jan. 2020, the Tax Court comes up with a specific deadline date of December 5,2019 for an EXPIRD 150-days ruling to say the court does NOT have Jurisdiction, yet the 150-days Ruling Law, does not give a SPECIFIC SET LIMIT NUMBERS OF DAYS THEREAFTER PASS when served at my USA resident mail-box while I WERE ALREADY OUTSIDE THE United States but the tax court sets a date expired limit regardless of me not being in the USA and I weren't aware of such IRS letter at my USA resident mail-box. I AM NOT PSYCHIC.

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1 Lawyer Answer
Eric  Day
Eric Day
  • Tax Law Lawyer
  • Henderson, NV

A: The issue is that you were probably receiving multiple letter prior to June of 2019 at that address and that is the address that the IRS has on file for you, which is probably the address you used to file the return. There are a couple of ways to change the outcome of missing the time period to file a Petition with the Tax Court. One, you could always pay the tax and file a case in the US District Courts. By paying the tax, you now have an injury that can be adjudicated in the federal court system. Second, you can file an audit reconsideration (assuming this was the result of an audit). And your third option is to file an Offer in Compromise - Doubt as to Liability which is suggesting you don't owe what the IRS says you owe. With both the Offer in Compromise and the Audit Reconsideration, you must attach all relevant documents you want the IRS to review when determining the outcome of your case.

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