How to eFile a Petition

Before starting the e-filing process, please review the helpful tips provided below. They will instruct you in what is needed and how to go about filing your petition electronically in DAWSON (Docket Access Within and Secure Online Network), the Court’s electronic filing and case management system. For more detailed instructions, refer to the DAWSON user guides.

You may have received a notice in the mail from the Internal Revenue Service (IRS). In most cases, the Court must receive your electronically filed Petition no later than 11:59 pm Eastern Time on the last date to file. Petitions received after this time may be untimely and your case may be dismissed for lack of jurisdiction.

The Petition and Statement of Taxpayer Identification (STIN) documents must be completed and submitted when you create a case with the US Tax Court. If you received an IRS Notice(s), you will be asked to upload it separately. These can be prepared in advance, before you start the process of creating a new case in DAWSON. The File a Case process in DAWSON must be completed in one sitting; you will not be able to save your work and come back to it.

1. Prepare the Statement of Taxpayer Identification Number (Form 4).
1. This is the ONLY document that should have your Social Security number or taxpayer ID number on it when you submit it to the Court.
2. Save the completed Statement of Taxpayer Identification Number (STIN) as a standalone PDF file. Do not combine this PDF with other forms.
1. The maximum file size for each document uploaded into DAWSON is 250MB.
2. Be sure that the PDF is not encrypted or password protected.
2. Prepare the Petition (Form 2).
1. Do NOT put your Social Security number or taxpayer ID number on the Petition.
2. Do NOT attach any other documents (such as tax returns, copies of receipts, or other types of evidence) to your Petition.
3. Signing the Petition
1. The combination of username (email address) and password serves as the signature of the individual filing the Petition. If the Petition requires a signature in addition to that of the eFiler, such as in a case where both spouses are petitioners, the Petition document should be signed by the additional party before being uploaded.
2. If you do not have the other petitioner's consent, select "Myself" as the person who is filing.
4. Save the completed Petition as a PDF file.
1. The maximum file size for each document uploaded into DAWSON is 250MB.
2. Be sure that the PDF is not encrypted or password protected.
3. Prepare the IRS Notice(s) if you received one.
1. Remove or block out (redact) your Social Security Numbers (SSN), Taxpayer Identification Numbers (TIN), or Employer Identification Numbers (EIN) on a COPY of the IRS Notice(s) or in a manner that does not permanently alter the original IRS Notice(s).
4. If you are filing on behalf of a business (this includes a corporation, partnership, or LLC), prepare the Corporate Disclosure Statement (Form 6).
1. If the answer to any of the questions is "none", write "none" and do not leave the space blank.
5. If you are filing on behalf of someone else
1. To file a case on behalf of another taxpayer, you must be authorized in this Court as provided by the Tax Court Rules of Practice and Procedure. Enrolled agents, certified public accountants, and powers of attorney who are not admitted to practice before the Court may not file a petition on someone else's behalf or represent a taxpayer in a case.
6. File once. Do NOT file a Petition both electronically and by mail.

Create a DAWSON Account

If you have not yet set up a DAWSON account, create a new account.

1. Go to DAWSON.
2. Click Log In at the top right.
3. Click Sign Up at the bottom of the login screen.
4. Follow the prompts.
5. For more detailed instructions on creating a new account, refer to the DAWSON User Guides.

Start a Case

Once you have created your account, you can file the petition electronically in DAWSON.

1. Review the information provided in the What to Expect When Filing a Case Online section.
2. Select the Start a Case button at the bottom of the page.

3. Follow the prompts. There will be 5 steps to complete the Create a Case process. All fields are required unless noted as optional.
4. Once your Petition is submitted, you will be assigned a Docket Number and given some information about what to expect next.
5. For more detailed information on filing a Petition electronically, refer to the DAWSON User Guides.

The Court's filing fee is $60 and may be paid online, by mail, or in person.

1. Click Pay Now under Filing Fee Options on the right-hand side of your dashboard.

2. Click the Plus symbol underneath the Pay now button to see other Filing Fee payment options.

You will be able to log in to DAWSON at any time and view your case. In addition, you can file other documents, update your contact information, and view documents in your case that are filed by the Court or other parties. Refer to the DAWSON User Guides for more detailed instructions.