United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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The Court has republished its Rules of Practice and Procedure, including all current revisions. The Rules are available for download (603KB). The Rules may also be purchased in loose-leaf form from the Clerk’s Office for $20.00 by writing to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217, and enclosing a check or money order for that amount payable to the "Clerk, United States Tax Court." Please do not send cash.
ELECTRONIC FILING (EFILING) IS MANDATORY FOR MOST PARTIES REPRESENTED BY COUNSEL (PRACTITIONERS) IN CASES WITH PETITIONS FILED ON OR AFTER JULY 1, 2010. Initial filings, such as the petition, may be filed only in paper form. See Rule 26(b)and eFiling Instructions for Practitioners. eFiling is available, but not required, for pro se petitioners (taxpayers) through Petitioner Access.
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 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.