Tax Court Petitions in 30 Minutes

Filing a petition, the stipulation process, and what distinguishes Tax Court practice from other federal litigation.

Part 1 — The notice of deficiency, the 90-day window, and the petition

15 min
In production — Part 1

Part 2 — Stipulations, small tax case procedure, and trial

15 min
In production — Part 2

Learning objectives

  • Explain the jurisdictional deadline for a Tax Court petition
  • Describe the stipulation process and its role in narrowing trial
  • Compare Tax Court with refund litigation in district court

Presented by Thomas Ogden, Esq., Certified Specialist in Taxation Law, State Bar of California. Self-study activity, Law Offices of Thomas Ogden, MCLE provider no. 19437. Structured to meet CBA Regulations §§ 88.1–88.2 for self-study CE.

About the presenter

Thomas Ogden

Thomas Ogden is a Certified Specialist in Appellate Law and in Taxation Law, certified by the State Bar of California Board of Legal Specialization, with more than 22 years in practice. He served as a Tax Law Advisory Commissioner to the State Bar of California's Board of Legal Specialization. His tax practice is controversy work: IRS and Franchise Tax Board examinations, Appeals, the Office of Tax Appeals, refund litigation, and the U.S. Tax Court, together with criminal tax defense and cross-border disputes. Much of his work comes by referral from CPAs and enrolled agents who want counsel involved before a civil matter becomes something else. He is also a solicitor (currently non-practising) in England and Wales and in Ireland.

Credit opens when both parts are posted

This activity is in production. Once both videos are live, registration and certificates open here.