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

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	The United States Tax Court will be closed on Thursday, December 24, 2015. See the notice. On October 15, 2015, the Court announced disciplinary action; see the Press Release. For descriptions of prior disciplinary actions, please refer to earlier press releases. The newly revised and expanded The United States Tax Court: An Historical Analysis (Second Edition) by Professors Harold Dubroff and Brant J. Hellwig is available as a free .pdf (6MB) or at the Government Printing Office bookstore in print and other e-pub formats. The Tax Court has posted the Examination Procedures for the Admissions of Non-attorneys to Practice Before the Tax Court and statistical information regarding the examination. 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 Practitioners' Guide to Electronic Case Access and Filing. eFiling is available, but not required, for pro se petitioners (taxpayers) through Petitioner Access. 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 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 Calendar Call 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.             2016 Spring Trial Sessions 2016 Winter Trial Sessions 2015 Fall Trial Sessions   Information Sheet Guidelines for Use             * 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 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: December 4, 2015