Guidance for Petitioners
Introduction
This guide provides information, but not legal advice, for individuals who represent themselves before the Tax Court. It answers some of taxpayers' most frequent questions. It is a brief step-by-step explanation of the process of:
- Starting A Case
- Things that occur before trial
- Things that occur during trial
- Things that occur after trial
A User Guide for the Court’s electronic filing and case management system, is also available..
Additional Resources
- DAWSON Self-Represented (Pro Se) Training Guide
- Definitions
- Clinic Program Information
- Case Procedure Information
For more detailed information, consult the Tax Court Rules of Practice and Procedure.