The Court’s Rules of Practice and Procedure are available below. NOTE: In order to hasten download time, each Rule has been stored as a separate PDF file. The Rules may be purchased in loose-leaf form from the Clerk’s Office for $20.00 by writing to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217, and enclosing a check or money order for that amount payable to the "Clerk, United States Tax Court." Please do not send cash.
The following revisions are also available for download:
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For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700.