IRS & agencies
Can I mail a Tax Court petition, and how do I prove it was on time?
Updated · By the Certified Letter Online team
Yes. You can mail a paper petition to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217-0002. In deficiency cases it's due 90 days after the IRS mailed the notice of deficiency (150 days if the notice was addressed to you outside the US), and the Court can't extend that. A petition with a legible USPS postmark within the deadline is generally treated as timely; the Court says certified or registered mail with a postmarked USPS receipt is safer.
The Court also warns that private meter marks and postmarks from online postage services don't prove timely mailing. The filing fee is $60 (waivable), payable by check or Pay.gov, per the Court's site when we checked.
| Method | Deadline met when | Notes |
|---|---|---|
| DAWSON e-filing | Received by 11:59 p.m. Eastern on the last day | The Court's recommended method |
| Mail (USPS) | Legible USPS postmark within the deadline | Certified or registered with postmarked receipt is safest |
| Designated private delivery service | Date recorded by the service | Only IRS-designated services |
| Hand delivery | Delivered in D.C., 8 a.m. to 4:30 p.m. ET | Clerk's office hours |
Things to avoid
- Filing twice: don't e-file and mail the same petition.
- Private meters or online postage labels as your only proof of the date.
- Waiting for the last day if you mail through a service; we mail within one business day, so check the date on your receipt.
Mailing through us
If you prepared your petition as a PDF, we can print and mail it Certified to the Court with a USPS-postmarked receipt. Include the fee by Pay.gov or ask about the waiver, since we can't enclose checks. If you're close to the deadline, DAWSON e-filing is faster.
This guide is general information, not legal advice. For your specific situation, a legal aid office or a licensed attorney in your state can tell you what applies.
Quick answers
What if the 90th day is a weekend or holiday?
The Court says the deadline moves to the next business day if the last day falls on a Saturday, Sunday or D.C. holiday.
Does certified mail guarantee my petition is timely?
It gives you the strongest proof of the mailing date. The petition still has to be mailed before the deadline and properly addressed.
What about collection (CDP) cases?
Petitions after a notice of determination are generally due within 30 days of that notice.
What to do next
Upload your petition PDF and we'll mail it Certified to the Tax Court for $14.99, with the USPS-postmarked receipt emailed to you.
Mail my petitionSources
- U.S. Tax Court: Starting a case
- 26 U.S.C. 7502: Timely mailing treated as timely filing
- 26 CFR 301.7502-1: Timely mailing rules (certified mail)
Checked: . General information, not legal advice. Fees and rules change: confirm current values at the official links above.