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857 Form: What You Should Know

A certified copy of the petition is not required for filing. The petition may be filed electronically or by mail (see page 5 of the petition). If the court approves the petition the clerk will fill out the document and return it to you. The petition must meet the requirements in the petition requirements. If a motion for an order or a new trial is filed, the petition needs to be filed within 90 days of the decision of the motion. If the court denies the motion, the clerk will send the order or new trial. The clerk cannot order a new trial of a case that has been pending for more than nine months. The court may, within 90 days of the mailing of the summons, order any party to file a motion for a new trial or to be re-certified by the court of jurisdiction. Before filing a motion, the parties must show by affidavit that they are in default in the payment of tax, that they were notified the taxes have not been paid, or that the tax has been refunded since it was claimed. No later than 10 days after the notice to show cause is mailed to the party it must pay the taxes or request that the case be re-certified. The court is not able to make any modifications to the order or trial until the clerk has sent the new trial or an order (or other court approved modification) to the party filing the motion. For more information on the forms and procedures for filing a petition for a person's petition, please look at the petition section of this guide. If you submit a certificate from the court stating that the tax liability has not been paid before the deadline, but your attorney says that you are responsible for the taxes and not the petitioner, you must file a paper petition for a refund. A PDF file version of this form is available at, or the court filing page. A paper copy of form 857 is available to view at any court. The Form 8857 is used to request tax relief when a spouse or former spouse should be held responsible for all or part of the tax.

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