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United States Tax Court, 400 Second Street, NW, Washington, DC 20217
Telephone: (202) 521-0700



Acceptance of the Terms of Use constitutes an agreement to abide by all Court Rules, policies, and procedures governing the use of the Court’s electronic access and filing system. Individuals who consent to receive electronic service pursuant to Rule 21(b)(1) via the Court’s electronic filing system agree to regularly check their email for notices of filing. The combination of User ID and password serves as the signature of the individual filing the documents. Individuals must protect the security of their passwords and immediately notify the Court by submitting an online eAccess Support Form if they learn that their password has been compromised. In that event, the Court will deactivate the user’s current account and issue new registration instructions, which will permit the user to establish a new secure password for their eAccess account. The Terms of Use can be changed at any time without notice.

Acknowledgment of Policies and Procedures

I understand that:

  • I must provide accurate and complete information when I register for electronic access. I must promptly notify the Court of any changes to that information.
  • Registration is for my and my authorized agent’s use only, and I am responsible for preventing unauthorized use of my User ID and password. If I believe there has been unauthorized use, I must notify the Court by completing and submitting the online eAccess Support Form.

The United States Tax Court reserves the right to:

  • Deny or suspend access to any individual if any part of the information provided to the Court as part of the registration process is fraudulent. The Court may also notify law enforcement authorities of the fraudulent activity, as appropriate.
  • Suspend or reduce access to any individual whose usage causes an unacceptable level of congestion or a disruption to the operations of the Court or another registered individual.
  • Suspend access if at any time the Court determines the action is necessary to prevent fraud or maintain the security of its computer systems and networks.
  • Terminate access that, in the judgment of Tax Court personnel, is being misused. Misuse includes, but is not limited to, using an automated process to repeatedly access docket records for purposes of collecting case information.

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