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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: Introduction
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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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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 step-by-step explanation of the process of:

  1. Filing a petition to begin your Tax Court case
  2. Things that occur before trial
  3. Things that occur during trial
  4. Things that occur after trial
  5. Definition of terms (Glossary)

For more detailed information, consult the Tax Court Rules of Practice and Procedure, available on this Web site. See RULES. A copy of the Tax Court Rules may be obtained 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.

  To contact the Webmaster for technical issues or problems with the Web site, send an e-mail to For your information, no documents can be filed with the Court at this or any other e-mail 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: August 26, 2010