The procedures and requirements for a petition are in Rule 34b1 of the Tax Court Rules. The rules for filing a petition in a lien or levy action are found in Title XXXII2 of the Rules. You can download the rules from the Tax Court website3 or order them in printed form from the Clerk of Court, at 400 Second St. NW, Washington, D.C. 20217. You will want to have them handy for reference.
The Tax Court Petition
The Tax Court Petition
The Tax Court Petition
The procedures and requirements for a petition are in Rule 34b1 of the Tax Court Rules. The rules for filing a petition in a lien or levy action are found in Title XXXII2 of the Rules. You can download the rules from the Tax Court website3 or order them in printed form from the Clerk of Court, at 400 Second St. NW, Washington, D.C. 20217. You will want to have them handy for reference.