Can I Represent Myself in Tax Court?

Yes — you can represent yourself ("pro se") in U.S. Tax Court, and many people do, especially in the Small Tax Case ("S Case") procedure for disputes under $50,000. You must file a petition within 90 days of receiving a Notice of Deficiency (the "90-day letter") and pay a $60 filing fee. The Small Tax Case procedure is more informal than regular Tax Court — written briefs are optional and the rules of evidence are relaxed. Many cases settle before trial through negotiation with IRS counsel. If the amount at stake is significant or the issues are complex, a tax attorney or CPA can be a worthwhile investment — many offer free consultations.