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United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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  • Chief Judge Michael B. Thornton announced several improvements to the Court’s general practices and procedures relating to self-represented taxpayers. Learn more.

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* 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: April 24, 2014