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United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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  Taxpayer Information: About the Tax Court
Navigation About the Court After Trial During Trial Before Trial Starting A Case Introduction GlossaryAn Introduction to the United States Tax Court
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Back to Questions ABOUT THE TAX COURT
Back to Questions What is the United States Tax Court?

The United States Tax Court is a Federal trial court. Because it is a court of record, a record is made of all its proceedings. It is an independent judicial forum. It is not controlled by or connected with the Internal Revenue Service (IRS). Congress created the Tax Court as an independent judicial authority for taxpayers disputing certain IRS determinations. The Tax Court’s authority to resolve these disputes is called its jurisdiction. Generally, a taxpayer may file a petition in the Tax Court in response to certain IRS determinations. A taxpayer who begins such a proceeding is known as the “petitioner”, and the Commissioner of Internal Revenue is the “respondent”.

The Tax Court is in Washington, D.C. Its Judges preside at trials in 60 U.S. cities, and its Special Trial Judges preside at trials in those cities and 15 additional cities.

Back to Questions What are the Tax Court's Hours of Operation?

The Tax Court is open from 8 a.m. to 4:30 p.m. (EST) on all days except Saturdays, Sundays, and legal holidays in the District of Columbia.

Back to Questions How can I obtain information about the history of the Tax Court?
The 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.
Back to Questions
  To contact the Webmaster for technical issues or problems with the website, send an e-mail to No documents can be filed with the Court at this email address. For all non-technical questions, including procedural, case-related, or general questions about the Court, you must contact the Office of the Clerk of the Court at (202) 521-0700 or by postal mail at U.S. Tax Court, 400 Second Street, N.W., Washington, DC 20217, Attention: Office of the Clerk of the Court.
  Last updated: May 6, 2020