Court Fees
The Tax Court encourages users to pay court fees through Pay.gov. Information on paying by check is listed under How to Pay the Filing Fee.
Make a Payment Through Pay.gov
Filing Fees
(Issued in accordance with 26 U.S.C. sections 7451 and 7470 and Rule 190)
- Petitions Fees Form - $60.00
- Notice of Appeal Filing Fee - Amount of Filing Fee determined under the Court of Appeals Miscellaneous Fee Schedule issued pursuant to 28 U.S.C. sec. 1913.
Admission and Membership Fees
(Issued in accordance with 26 U.S.C. sections 7451, 7452 and 7470 and Rule 200(a) and (g))
- Original admission to practice before the Court - $50.00
- Application for nonattorney examination - $150.00
- Certificate of admission suitable for framing - $15.00
- Certificate of good standing - $15.00
Copy Fees
(Issued in accordance with 26 U.S.C. sections 7451 and 7474)
- Reproducing a paper copy from original documents - $0.50 per page; per-document cap of $3.00
- Certification of document or paper - $10.00
- Copy of transcripts of proceedings - Available from the Court reporter for the first 90 days at such rates as fixed by contract between the Court and the reporter. Available as a copy request after 90 days.
- Copy of Tax Court Rules of Practice and Procedure - $20.00
Witness Fees
(Issued in accordance with 26 U.S.C. section 7457, 28 U.S.C. section 1821, and Rule 148)
Witness fees are NOT payable to the court. They are paid by petitioner or respondent to the witness.
- Attendance - $40.00/day
- Automobile mileage - As prescribed by the Administrator of General Services pursuant to 5 U.S.C. section 5704. Current mileage rates can be obtained from the United States General Services Administration website at https://www.gsa.gov/mileage.
- In addition to mileage, a witness is also entitled to reimbursement of any parking fees incurred.
The Court uses pay.gov for processing payments. Filing fees are required to submit a petition. The Court’s filing fee is $60 and may be paid online, by mail, or in person. The fee may be waived by filing an Application for Waiver of Filing Fee. Your petition must be processed by the Court before the Application for Waiver of Filing fee can be filed electronically.
How to Pay the Filing Fee Online
- To pay the filing fee online, complete the Tax Court Petitions Fees form.
- Click Continue to the Form.
- Fill out personal details, including your U.S. Tax Court Docket Number(s). Docket Number(s) should be entered in xxxxx-xx format (e.g., 12345-20).
- If your docket number includes a suffix at the end, do not enter the suffix on the form.
For example, if the docket number is 12345-20L, enter 12345-20 and omit the "L". - If you filed electronically with DAWSON, the Court’s electronic case management system, you received your Docket Number on the confirmation screen. It is also listed by your case on your dashboard.
- If you submitted your petition by mail, you received your Docket Number in the mail on the Notice of Receipt of Petition document.
- If your docket number includes a suffix at the end, do not enter the suffix on the form.
- Click Continue.
- Confirm how you would like to pay.
- Click Next.
- Enter payment information.
- Click Review and Submit Payment.
- Print Confirmation Page.
Tips and Tricks
- Be sure to have the Docket Number(s) handy for reference during the payment process.
- You can also access the pay.gov site directly from DAWSON, if you have a DAWSON account.