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Your denial or revocation notice will provide information about whether the decision may be appealed and where to file your appeal. Notice of appeal in a civil case must be filed "within 30 days after the date of entry of the judgment or order appealed from.Notice of appeal from tax court. The notice of appeal and appropriate fee may be filed up to six months from the date of the Office action (e.g. Complete your protest and mail it to the IRS address on the letter that explains your appeal rights. N.C.G.S. §14-402; -403; -404; -415. You must make a motion in Small Claims Court to vacate your default. If your motion is denied, that denial can be appealed. The notice of appeal must be filed with the Tax Court within 90 days after the decision is entered, or 120 days if the IRS appeals first. (3) Effect of Failure to Timely File.