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United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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  • NOTICE: THE TAX COURT HAS DECIDED TO MAKE ELECTRONIC FILING (E-FILING) MANDATORY FOR MOST PARTIES REPRESENTED BY COUNSEL (PRACTITIONERS) IN CASES IN WHICH THE PETITION IS FILED ON OR AFTER JULY 1, 2010. Initial filings, such as the petition, may be filed only in paper form. See Rule 26(b) and Practitioners' Guide to Electronic Case Access and Filing. eFiling is available, but not required, for pro se petitioners (taxpayers) through Petitioner Access.

Public Access

The Court offers public online access to opinions, orders, decisions, and docket sheets through Docket Inquiry and Opinions Search on the Court’s Web site ( The Court also provides public access to case files at the Clerk's Office during regular business hours.

Services for Petitioners and Practitioners

  • Registration and eAccess: The Court provides electronic access (eAccess) allowing registered petitioners, intervenors, corporations, fiduciaries, and certain other participants (referred to here as “petitioners”) and persons representing petitioners and respondent who are admitted to practice before the Tax Court (referred to here as “practitioners”) to electronically view documents in their Tax Court case or cases. Petitioners and practitioners may register for online access to information and documents through Petitioner Access and Practitioner Access.

    The Tax Court does not impose user fees or charge to view, save, or print documents. Each registered party may electronically view each document three times through eAccess. If twelve attorneys who are registered as practitioners for eAccess file a petition or enter appearances on behalf of a petitioner, such as an individual, business, or estate, all would share three views of each document in the case. Further, a petitioner who is represented by a practitioner may register for eAccess, but he and his practitioner would share three views of each document. Registered attorneys representing respondent would also share three views of each document in a case.

    After a party has viewed a document three times through eAccess, the document is no longer accessible to that party through eAccess. A document may be saved or printed, however, and parties are encouraged to do so. Documents available to the public through Docket Inquiry or Opinions Search--opinions, orders, and decisions--may be viewed an unlimited number of times.
  • eService: Persons with eAccess may consent to receive electronic service (eService) by the Tax Court in their cases.
  • eFiling: The Court allows electronic filing (eFiling) under Rule 26 of the Tax Court Rules of Practice and Procedure in all cases by petitioners and practitioners in good standing with the Court who have registered for eAccess, agreed to its Terms of Use, and consented to eService. eFiling is mandatory for most parties represented by counsel (practitioners) in open cases in which the petition is filed on or after July 1, 2010. See Rule 26(b). eFiling in a case can be commenced only after a petition has been filed in the Tax Court in that case. Initial filings, such as the petition, may be filed only in paper form.

Eligibility for eAccess

Eligibility for eAccess is limited to: (1) practitioners and (2) petitioners (both pro se and those represented by a practitioner) in open cases. To participate in eAccess, a user must register for Petitioner Access or Practitioner Access and agree to the Terms of Use.

To register for eAccess, petitioners must have a case pending before the Court. Note: In cases commenced before 2005, only documents filed after January 12, 2009, are available in electronic form. In cases commenced in 2005 or later, documents filed after March 1, 2008, are viewable electronically.

Additional Information

For further details on eAccess services, petitioners (taxpayers) should consult the Petitioners' Guide to Electronic Case Access and Filing. Counsel admitted to practice before the Tax Court should consult the Practitioners' Guide to Electronic Case Access and Filing. For eAccess questions, technical support, or assistance with registration, please submit an eAccess Support Form.

Please contact the Office of the Clerk of the Court with case-related questions at (202) 521-0700 during business hours. The Tax Court is open from 8 a.m. to 4:30 p.m. (Eastern time) on all days except Saturdays, Sundays, and legal holidays in the District of Columbia.



For Taxpayers (Petitioners)


For Counsel Admitted to Practice Before the Tax Court

*The Court mails petitioners a Notice of Receipt of Petition upon the filing of a case. For cases filed on or after September 10, 2008, registration instructions for eAccess are included with the Notice sent to self-represented (pro se) petitioners. Pro se petitioners who started a case before September 10, 2008, may obtain registration instructions by sending a letter to the Clerk of the Court or completing the online Petitioner Access Request Form. Petitioners represented by a practitioner may also request instructions and register to use the Petitioner Access, but they should first consult their representative. Petitioners and parties may not request access to closed cases. Petitioners should include the docket numbers assigned to them on all correspondence.


*The Court's Admissions Section mails newly admitted practitioners the registration instructions in their Certificates of Admission package. Unregistered practitioners may request registration instructions by contacting the Admissions Section.

  To contact the Webmaster for technical issues or problems with the Web site, send an e-mail to 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: November 13, 2014