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United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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NOTICE:

Due to inclement weather, the Washington, DC offices of the United States Tax Court will be closed on Tuesday, February 9, 2010.
   
  NOTICE: The United States Tax Court has received many telephone calls regarding an e-mail which purports to originate from the Court being sent by a member of the Tax Court's practitioner bar.  This message is an example of "Spear Phishing", which is an e-mail spoofing attempt that targets a specific organization.  The Tax Court is not disseminating any e-mail notice to anyone who currently has a case before this Court. If you receive an e-mail with a subject line that includes the text, "Notice of Deficiency #" followed by a series of numbers or "US Tax Petition", along with a malformed docket number following the format #000-000, and a sender address of noreply@ustaxcourt.org, complaints@ustaxcourt.org, or notice@ustaxcourt.org, please ignore/delete the e-mail and do not click any link within the e-mail message.
   
 
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  • The Court now allows electronic filing (eFiling) under Rule 26 of the Tax Court Rules of Practice and Procedure in all cases by petitioners and practitioners in good standing with the Court who have registered for eAccess, agreed to its Terms of Use, and consented to eService. eFiling in a case can be commenced only after a petition has been filed in the Tax Court in that case. Initial filings, such as the petition, may be filed only in paper form. For further information, please see the eAccess Guide for Petitioners and Practitioners.
  • The Tax Court has adopted an amendment to its Rules of Practice and Procedure authorizing the electronic filing (eFiling) of documents in all Tax Court cases effective January 1, 2010. The Court is also considering a proposal requiring in the near future eFiling for most parties represented by practitioners admitted to practice before the Court, and has invited comments on the proposed eFiling requirement to be received by the Court by December 21, 2009.  See the Press Release.
  • The Tax Court has adopted amendments to various Rules of Practice and Procedure to conform them more closely with the Federal Rules of Civil Procedure. See the Press Release.
  • The Tax Court's video production, "An Introduction to the United States Tax Court", is now available for viewing online. The video can be accessed by clicking the gavel graphic located to the right or by clicking the video button located on each of the Taxpayer Information pages.
  • The Court’s Rules of Practice and Procedure, including revisions adopted through October 3, 2008, are available for download (528KB). The Rules may also be purchased in looseleaf form from the Clerk’s Office or from the U.S. Government Printing Office (http://bookstore.gpo.gov) for $30.
  • United States Tax Court Trial Clerk Program: Each year the Tax Court hires a few highly responsible and academically accomplished individuals to serve as Trial Clerks who travel nationwide to assist Judges of the Tax Court in conducting trial sessions in 75 cities throughout the United States.  Applications are accepted from November 1 through April 30 for placement in August. Details about Trial Clerk recruitment may be found on the Employment tab.
  • The Tax Court offers remote viewing of files by parties and practitioners to those who register to use the Court's Electronic Access (eAccess) service. Registered users may elect to receive electronic service (eService) of case documents in lieu of conventional paper service by the Court. Those who consent to receive eService may electronically file (eFile) in their case(s). For more information on eService and eFiling, please see the eAccess Guide for Petitioners and Practitioners. If you have not yet registered for eAccess, please see the eAccess page for details.
  • 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.
  • The Tax Court has published on its Web site requirements for Tax Clinics, Student Practice, and Pro Bono Programs.
  • A list of low income taxpayer clinics recognized by the Court now appears on the Taxpayer Information tab and the Clinics, Student Practice & Pro Bono Programs tab.
  • NOTICE REGARDING PRIVACY AND PUBLIC ACCESS TO CASE FILES
  • If you are unfamiliar with the Tax Court or would like information about starting a case and/or representing yourself before the Court, please visit Taxpayer Information.
  • Search the content of TC and Memorandum Opinions published after 09/25/95 and Summary Opinions published after 01/01/01* for key words and phrases with Opinion Text Search.
 
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An Introduction to the United States Tax Court
 
Tax Clinics, Student Practice and Pro Bono Programs? Click me!
 
Need Help? Click me!
 
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Electronic (North) Courtroom
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* Pursuant to Internal Revenue Code Section 7463(b), Summary opinions may not be treated as precedent for any other case.
     
       
 
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  To contact the Webmaster for technical issues or problems with the Web site, send an e-mail to webmaster@ustaxcourt.gov. 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.
   
  Last updated: February 8, 2010