The Courtʼs filing fee is $60 and may be paid online, by mail, or in person. A request to waive the filing fee may be made by filing an Application for Waiver of Filing Fee, available under the Case Related Forms tab. These instructions are also available as a PDF.
Make checks/money orders payable to: Clerk, United States Tax Court
400 Second Street, NW
Washington, DC 20217
Canʼt afford to pay the filing fee? Submit an Application For Waiver of Filing Fee.
*Please include petitioner(s)ʼ name(s) and Docket Number on check. Need help? Call (202) 521-0700.
For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700.