Tax Court Delays Hit Unrepresented, Low-Income People Hardest

Self-represented or low-income individuals will likely suffer the most as the U.S. Tax Court struggles to keep up with an influx of petitions this year, attorneys with cases at the court warn.

The Tax Court has already received more than 24,000 petitions this year—roughly the amount it typically receives in a full year. That deluge is delaying the court’s ability to process the petitions, which are the starting point for Tax Court action, and it creates uncertainty for taxpayers and attorneys trying to avoid unnecessary penalties or collection notices from the IRS.

While the IRS generally can’t assess ...