When must I petition the Tax Court after a collection due process determination?

Section 6330(d)(1) ordinarily allows 30 days to petition the Tax Court for review of the collection due process determination. Establish the mailing date of the notice of determination. Exclude that day, count calendar days, and carry a final weekend or DC legal holiday forward. Boechler permits equitable tolling in appropriate cases; it does not automatically give extra days.

Responsible actor. Person petitioning the United States Tax Court for review of an IRS Independent Office of Appeals collection due process determination.

Identify the Appeals notice of determination after the CDP hearing. The initial notice of intent to levy and its administrative hearing-request deadline are different steps.

Establish the determination notice mailing date from the actual notice and mailing evidence. Do not substitute when you read it.

Confirm the determination falls within section 6330(d), or the lien procedure that imports it through section 6320(c). Rule 331 governs commencement of the lien or levy action.

An equivalent-hearing decision letter does not automatically create the same petition right. Identify the actual proceeding before using this 30-day clock.

Preserve the notice, hearing record and issues raised. A timely date calculation does not establish which issues the Tax Court can review.

Use after the actual Appeals notice of determination, not an initial levy notice, hearing-request deadline, equivalent-hearing decision letter or a notice of deficiency. This computes the ordinary petition date only. Bankruptcy suspension, qualifying closure, disaster or military relief, and equitable tolling require separate facts.

1. Identify the actual petition route and established mailing date.
2. Exclude the trigger day and use the applicable statutory period.
3. Count all intermediate calendar days.
4. Carry a final weekend or DC legal holiday to the next permitted day.
5. Check statutory protection and relief facts before treating the ordinary date as applicable.
6. File through an authorized channel and preserve evidence.

Exclude the established mailing day of the Appeals CDP determination notice. Count all following calendar days, including intermediate weekends and legal holidays. Include day 30, subject to the final-day rule.

A final Saturday, Sunday or District of Columbia legal holiday carries to the next day that is none of those days. April 16, DC Emancipation Day, counts even when the Tax Court is open. Check additional presidential, congressional and DC declarations. A qualifying petition filing-location closure is governed separately by section 7451(b), not the ordinary next-accessible-day rule for nonpetition papers.

Fictitious example

Fictitious established IRS mailing on Monday, August 3, 2026. An Appeals notice of determination follows a section 6330 CDP hearing. No later printed last date, filing prohibition, section 7451 closure, special disaster or military relief, disputed mailing or allowed equitable tolling applies.

Fictitious established facts. These examples do not establish eligibility, effective service, relief or a direction.

Determination and hearing request are different

Section 6330(a) concerns notice and a request for an administrative hearing. Section 6330(d)(1) concerns the later Tax Court petition after determination. Start the petition clock from the actual determination notice mailing, as the Court’s filing guidance explains.

Bankruptcy prohibition

Section 6330(d)(2) suspends the running of the petition period while a title 11 case prohibits filing and for 30 days thereafter. Establish the prohibition and dates. This is not an automatic new 30-day period from bankruptcy discharge.

Equitable tolling

Boechler holds section 6330(d)(1) nonjurisdictional and subject to equitable tolling. Whether a particular late petitioner qualifies is a separate factual inquiry. The ordinary calculator neither awards relief nor adds a discretionary grace period.

Petition filing-location inaccessibility

Section 7451(b) addresses an inaccessible clerk office or Tax Court online petition portal on the due date. Its statutory tolling is the inaccessibility period plus 14 days. Establish the actual facts; this ordinary calculator does not compute it. Rule 25(a)(2) expressly excludes petitions from its simple next-accessible-day rule.

Timely mailing is conditional

Section 7502(a) requires timely United States mailing, proper addressing and prepaid postage, with statutory delivery conditions. Non-USPS postmarks and designated private delivery services have separate rules. The calculator gives the last ordinary filing date, not a finding that a mailed petition was timely.

• Use after the actual Appeals notice of determination, not an initial levy notice, hearing-request deadline, equivalent-hearing decision letter or a notice of deficiency. This computes the ordinary petition date only. Bankruptcy suspension, qualifying closure, disaster or military relief, and equitable tolling require separate facts.
• The 30-day Tax Court petition follows an Appeals determination. It differs from the administrative CDP hearing request, the deficiency petition and the later answer or reply in the Tax Court case.

• Keep the actual Appeals notice of determination and mailing evidence.
• Distinguish a CDP determination from a hearing-request notice or equivalent-hearing decision.
• Count the ordinary 30 days and check the final DC holiday or weekend.
• Identify any actual bankruptcy prohibition, filing-location closure or claimed equitable tolling.
• Complete the Rule 331 petition and retain authorized filing or qualifying mailing evidence.
• Electronic filing ends at 11:59 p.m. Eastern Time under Rules 22(d) and 25(a)(3)(A), unless a statute or order sets another time. Other filing means use scheduled clerk closing. Section 7502 may treat qualifying timely mailing or a designated private delivery service as timely filing. Preserve the postmark, permitted service and delivery evidence. A draft, upload attempt or overseas postmark alone does not establish timely filing.