United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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U.S. Tax Court Warning about Tax Scams:
The U.S. Tax Court has issued a warning about tax scams concerning unsolicited phone calls, emails, or other communications from individuals fraudulently claiming to be from the Internal Revenue Service (IRS) or other Federal government agencies and demanding immediate payment by money order, gift card, debit card, or other means to settle a tax debt. See the warning.
Important message for Practitioner Access users: Effective March 20, 2017, all practitioners who have registered for Practitioner Access will generally receive only electronic service from the Court. Practitioners agree to log on regularly to Practitioner Access to view served documents. The Court will not monitor emails that bounce back to the Court and will not generally provide paper service to registered practitioners.
The Tax Court now offers the option of paying for court fees, with the exception of Petition Fees, Admission to Practice Application Fees and Notice of Appeal Fees, by credit card or ACH debit card through Pay.gov.
Pursuant to Internal Revenue Code Section 7463(b), Summary opinions may not be treated as precedent for any other case.
To contact the Webmaster for technical issues or problems with the Web site, send an e-mail to email@example.com. For your information, no documents can be filed with the Court at this or any other e-mail address. For all non-technical questions, including procedural, case-related, or general questions about the Court, you must contact the Office of the Clerk of the Court at (202) 521-0700 or by postal mail at U.S. Tax Court, 400 Second Street, N.W., Washington, DC 20217, Attention: Office of the Clerk of the Court.