IRS Now Aware of Tax Court Petitions Received But Not Served

The U.S. Tax Court has notified the IRS of every taxpayer petition it has received but hasn’t yet served on the IRS as of Sept. 21, according to court Judge Emin Toro.

The achievement is meant to “enable the IRS to take steps to avoid premature assessment” against taxpayers, Toro said on Wednesday at a meeting held by the American Bar Association’s tax section.

• When a taxpayer files a timely petition at the Tax Court, the IRS is required to wait to assess proposed taxes until the case is resolved.
• In July, the court announced that a major increase ...