Sam Brotman
Written by Sam Brotman, J.D., LL.M. (Taxation), MBA — Managing Attorney, Brotman Law  ·  Updated July 2026

On This Page

  1. How a Tax Court Case Starts
  2. Tax Court in San Diego
  3. Most Cases Settle
  4. When Tax Court Is Not the Right Venue
  5. Local Context
  6. About Sam Brotman
  7. Frequently Asked Questions
You have 90 days from a Notice of Deficiency to petition the U.S. Tax Court — and the deadline does not move. Tax Court is a prepayment forum: petition in time and you can dispute the deficiency without paying first. Most docketed cases settle through IRS Appeals or Chief Counsel, and preparing for trial is what produces those settlements. Our case results include reversed assessments and full concessions.

How a Tax Court Case Starts

Every Tax Court case starts with a Notice of Deficiency — and a deadline that does not move. Under IRC § 6213, you have 90 days from the date on the notice (150 days if you are outside the country) to file a petition. Miss it and the Tax Court has no jurisdiction; your remaining option is to pay the tax and sue for a refund in district court. The petition itself is filed electronically through the Tax Court’s DAWSON system with a $60 filing fee.

Tax Court is a prepayment forum — the only court where you can dispute a deficiency before paying it. That is why the 90-day letter matters so much: it is the gate to the one venue that does not require writing a check first.

Tax Court in San Diego

The U.S. Tax Court is based in Washington, D.C., and rides circuit — it holds San Diego trial sessions two to three times a year. San Diego taxpayers typically litigate here rather than traveling to Los Angeles. Cases under $50,000 per year can elect small-case (“S case”) procedures: simpler rules, faster trials, but no right of appeal. Regular cases follow the full Tax Court Rules and are appealable to the Ninth Circuit.

Most Cases Settle — and That Is Usually the Point

The large majority of Tax Court petitions settle before trial — through IRS Appeals (which gets another look at docketed cases) or directly with IRS Chief Counsel. Filing a petition is often the move that gets a stubborn exam file in front of someone with authority to settle it. We prepare every case as if it will be tried, because that is what produces good settlements.

When Tax Court Is Not the Right Venue

Tax Court is not the only path. If the 90-day window is gone, you can pay the disputed tax and pursue a refund claim — and if the IRS denies it, sue in the U.S. District Court for the Southern District of California at the Schwartz Courthouse. Collection disputes (levies, liens, rejected installment agreements) reach Tax Court through Collection Due Process under IRC § 6330 rather than through a deficiency notice. Choosing the venue is part of the strategy.

Local Context: Where San Diego Tax Matters Actually Happen

Federal tax matters in San Diego are handled out of the IRS San Diego field office at 880 Front Street, Suite 2226, San Diego, CA 92101. Our office is in Del Mar Heights (12636 High Bluff Drive, Suite 300), about 20 minutes north on the I-5. The downtown federal complex houses the IRS, the U.S. Attorney’s Office for the Southern District of California, and the Edward J. Schwartz United States Courthouse at 221 W. Broadway — where federal tax litigation affecting San Diego residents is heard when it reaches district court. The U.S. Tax Court does not keep a permanent San Diego courtroom; it sends judges here for trial sessions two to three times a year. On the state side, the FTB works San Diego cases out of 7575 Metropolitan Drive, the CDTFA out of Rancho Bernardo, and the EDD out of 4641 Frazee Road.

About Sam Brotman

I am the managing attorney at Brotman Law. I hold a J.D. from the University of San Diego School of Law, an LL.M. in Taxation, and an MBA. I am a member of the California State Bar (Bar No. 274966) and admitted to practice before the U.S. Tax Court. I have been named a Super Lawyer every year since 2016. I am admitted to practice before the U.S. Tax Court, and deficiency and collection-due-process litigation are a regular part of our San Diego practice.

Frequently Asked Questions

Do I have to pay the IRS before going to Tax Court?

No. The U.S. Tax Court is a prepayment forum — you can dispute a Notice of Deficiency without paying first, which is what makes the 90-day petition deadline under IRC § 6213 so important. Refund litigation in district court, by contrast, requires full payment of the disputed tax before you sue.

What is an S case in Tax Court?

A small tax case election is available when the amount in dispute is $50,000 or less per tax year. S cases use simplified procedures and informal evidence rules, and they typically reach trial faster. The trade-off: S case decisions cannot be appealed. Whether to elect S case treatment is a strategic decision, not a default.

What happens if I miss the 90-day deadline?

The Tax Court loses jurisdiction — the deadline is statutory and the court cannot extend it. Your remaining route is to pay the assessed tax, file a refund claim, and litigate in federal district court or the Court of Federal Claims if the claim is denied. Some collection-stage rights under Collection Due Process may also remain.