The United States Tax Court is a Federal trial court. Because it is a court of record, a record is made of all its proceedings. It is an independent judicial forum. It is not controlled by or connected with the Internal Revenue Service (IRS). Congress created the Tax Court as an independent judicial authority for taxpayers disputing certain IRS determinations. The Tax Court’s authority to resolve these disputes is called its jurisdiction. Generally, a taxpayer may file a petition in the Tax Court in response to certain IRS determinations. A taxpayer who begins such a proceeding is known as the “petitioner”, and the Commissioner of Internal Revenue is the “respondent”.
The Tax Court is open from 8 a.m. to 4:30 p.m. (EST) on all days except Saturdays, Sundays, and legal holidays in the District of Columbia.
How can I obtain information about the history of the Tax Court?
The 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.
To contact the Webmaster for technical issues or problems with the Web site, send an e-mail to firstname.lastname@example.org. 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.