How do you challenge an IRS tax bill without paying it first? By filing a Tax Court petition, a formal written request asking the United States Tax Court to review an IRS determination, most often a notice of deficiency. It starts a court case in a federal court that handles tax disputes. In many situations, filing the petition on time lets a taxpayer argue about the amount owed before the IRS can collect it. The usual deadline is set by Internal Revenue Code §6213(a): generally 90 days from the date the notice was mailed, or 150 days if it was addressed outside the United States.

Practically, timing matters as much as the facts. Missing the deadline usually means losing the right to Tax Court review and being forced to pay first, then seek a refund through a different process. A petition does not need to prove the whole case at the start, but it must identify the IRS notice being challenged and explain the errors the taxpayer believes the IRS made.

For an injury claim, tax issues can surface after a settlement, wage replacement dispute, or business-loss audit. If the IRS says part of a recovery was taxable, or disallows deductions tied to medical or work-related expenses, a Tax Court petition may become the way to contest that decision. The court case can affect liens, settlement planning, and the net amount a person actually keeps.