Because the Tax Court has no jurisdiction in this situation, you must pay at least part of the withheld taxes and file a claim for refund in order to take the matter to the U.S. District Court or U.S. Claims Court. The Collection Process To stop the process at any stage, you should pay the tax in full. If you cannot pay the tax in full, contact us right away to discuss possible ways to pay the tax. First notice and demand for unpaid tax. 10 days later.
Enforcement authority arises.
Up to 3 more notices sent over a period of time asking for payment. 10 days later. Once you have paid all your tax, you have the right to file a claim for a refund if you think the tax is incorrect. If we examine your claim for any reason, you have the same rights that you would have during an examination of your return. Interest on refunds.