- As part of its ongoing efforts to improve and modernize its rules and procedures, the Court invites practitioners and the interested public to submit for consideration any comments, concerns and proposals regarding the Court’s Rules of Practice and Procedure. The Court would appreciate submissions in writing by November 1, 2015, addressed to Chief Judge Michael B. Thornton, United States Tax Court, 400 Second Street, NW, Washington, DC 20217.
- On August 6, 2015, the Court announced disciplinary action; see the Press Release. For descriptions of prior disciplinary actions, please refer to earlier press releases.
- The newly 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.
- Effective May 8, 2015, the Tax Court is dropping the “3-view limit” applicable to viewing documents in cases filed by counsel and parties in a case.
As a precaution based on limitations in bandwidth, in 2008 when the Court began to provide parties with remote access to case files, the Court permitted parties to view documents only 3 times. Due to expansion of the Tax Court’s bandwidth since 2008, effective May 8, 2015, the Court is eliminating the 3-view limit.
There will continue to be no charge for viewing documents. Beginning May 8, 2015, parties who have registered for eAccess may log on to Petitioner Access and Practitioner Access and view unsealed documents in their cases free of charge. eAccess users who previously exhausted all views of documents will be able to electronically access them again.
There is no change in the types of documents which can be viewed electronically. For example, as before, parties may not view sealed documents electronically. Also as before, nonparties may continue to view orders, opinions, and decisions an unlimited number of times through the Docket Inquiry, Orders Search, or Opinions Search portions of the Court’s site.
See the eAccess page for more information.
- The Tax Court has posted the Examination Procedures for the Admissions of Non-attorneys to Practice Before the Tax Court and statistical information regarding the examination.
- ELECTRONIC FILING (EFILING) IS MANDATORY FOR MOST PARTIES REPRESENTED BY COUNSEL (PRACTITIONERS) IN CASES WITH PETITIONS 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.
- The Tax Court's video production, "An Introduction to the United States Tax Court", is now available for viewing online. The video can be accessed by clicking the gavel graphic located to the right or by clicking the video button located on each of the Taxpayer Information pages.
- The Tax Court now offers the option of paying for court fees, with the exception of Petition Fees, Admission to Practice Application Fees and Notice of Appeal Fees, by credit card or ACH debit card through Pay.gov.
- The Tax Court has published on its Web site requirements for Tax Clinics, Student Practice, and Calendar Call Programs.
- A list of low income taxpayer clinics recognized by the Court now appears on the Taxpayer Information tab and the Clinics, Student Practice & Pro Bono Programs tab.
- NOTICE REGARDING PRIVACY AND PUBLIC
ACCESS TO CASE FILES
- If you are unfamiliar with the Tax Court or would like information about starting a case and/or representing yourself before the Court, please visit Taxpayer Information.
- Search the content of TC and Memorandum Opinions published after 09/25/95 and Summary Opinions published after 01/01/01* for key words and phrases with Opinion Text Search.