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

The United States Tax Court will be closed January 19 and 20, 2017.

eFiling and eAccess will be available. Taxpayers may comply with statutory deadlines for filing petitions or notices of appeal (both of which types of documents must be filed in paper) by timely mailing a petition or notice of appeal to the Court. Timeliness of mailing of the petition or notice of appeal is determined by the United States Postal Service’s postmark or the delivery certificate of a designated private delivery service.

 
 

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.

   
 
 

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  • On December 16, 2016, the Court announced disciplinary action; see the Press Release. For descriptions of prior disciplinary actions, please refer to earlier press releases.
  • The Chief Judge has announced the adoption of Rules for Judicial Conduct and Disability Proceedings for the United States Tax Court. See the Press Release.
  • The Tax Court has announced interim and proposed amendments to its Rules of Practice and Procedure. See the Press Release.

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An Introduction to the United States Tax Court
 
Tax Clinics, Student Practice and Pro Bono Programs? Click me!
 
The United States Tax Court: An Historical Analysis (Second Edition)
 
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Electronic (North) Courtroom
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Seminars Disclosure
 
       
* 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: January 6, 2017