All information and announcements regarding the Tax Court's COVID-19 response can be found under Rules & Guidance or at this link.
Guidance on remote (virtual) proceedings and example videos of various procedures in a virtual courtroom can be found here.
In addition to observing the Thanksgiving holiday on Thursday, November 23, 2023, the Court will be closed on Friday, November 24, 2023. DAWSON will remain available for electronic access and electronic filing.
See the Press Release.
Semiannually, the United States Tax Court Reports are officially published as bound volumes. In between publications, the pamphlets provide appropriate page citations as they will appear in the official bound volume.
All newly filed posttrial and amicus briefs filed in non-sealed cases are now available to the public remotely through DAWSON.
The next nonattorney exam will be held on November 8, 2023, at 12:30 PM Eastern using the ExamSoft platform. The Court is now accepting applications. All applications must be completed online, and the exam fee must be paid, by September 22, 2023, at 11:59 PM Eastern. More information is available under Guidance for Practitioners.
Effective July 5, 2023, parties to consolidated cases have the ability to electronically file documents simultaneously in all of the consolidated cases. Entries of Appearance for petitioner representatives and Decisions must still be filed in each case separately. Refer to the DAWSON Release Notes for more information, or the DAWSON User Guides for detailed instructions on how to electronically file documents in consolidated cases.
See Rule 23(a)(4), Tax Court Rules of Practice and Procedure. Parties are reminded to ensure that decision documents comply with the requirements of Rule 23(a)(4).
The website's guidance for pro se petitioners is available as a downloadable PDF.
Some people may receive unsolicited phone calls, emails, or other communications from individuals fraudulently claiming to be from the Tax Court, the Internal Revenue Service (IRS), or Federal government agencies and demanding immediate payment by money order, gift card, debit card, or other means to settle a tax debt.
The Tax Court does not want anyone to be victimized by a tax scam. It is important that you know that the Tax Court will never do any of the following:
For assistance with DAWSON, view the FAQs and other materials here. To contact the Webmaster for technical issues or problems with the website, send an email to webmaster@ustaxcourt.gov. No documents can be filed with the Court at this email address.
For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700.