Guidance for Taxpayers


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:

A helpful Glossary (definition of terms) is available on the Court’s website. A User Guide for the Court’s electronic filing and case management system, is also available.

Additional Resources

For more detailed information, consult the Tax Court Rules of Practice and Procedure.

Technical Questions?

For assistance with DAWSON, view the FAQs and other materials here. To contact the Webmaster for technical issues or problems with the website, send an email to No documents can be filed with the Court at this email address.

Other Questions?

For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700.

United States Tax Court

400 Second Street, NW, Washington, DC 20217 | (202) 521-0700

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