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United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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  • The Tax Court is accepting applications until November 3, 2015, for the positions of Special Trial Judge and Clerk of the Court. Exceptionally well-qualified persons will be considered for these positions. For further information, go to Special Trial Judge and/or Clerk of the Court.
  • As part of its ongoing efforts to improve and modernize its rules and procedures, the Court invites practitioners and the interested public to submit for consideration any comments, concerns and proposals regarding the Court’s Rules of Practice and Procedure. The Court would appreciate submissions in writing by November 1, 2015, addressed to Chief Judge Michael B. Thornton, United States Tax Court, 400 Second Street, NW, Washington, DC 20217.
  • On August 6, 2015, the Court announced disciplinary action; see the Press Release. For descriptions of prior disciplinary actions, please refer to earlier press releases.
  • The newly 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.
  • Effective May 8, 2015, the Tax Court is dropping the “3-view limit” applicable to viewing documents in cases filed by counsel and parties in a case.

    As a precaution based on limitations in bandwidth, in 2008 when the Court began to provide parties with remote access to case files, the Court permitted parties to view documents only 3 times. Due to expansion of the Tax Court’s bandwidth since 2008, effective May 8, 2015, the Court is eliminating the 3-view limit.

    There will continue to be no charge for viewing documents. Beginning May 8, 2015, parties who have registered for eAccess may log on to Petitioner Access and Practitioner Access and view unsealed documents in their cases free of charge. eAccess users who previously exhausted all views of documents will be able to electronically access them again.

    There is no change in the types of documents which can be viewed electronically. For example, as before, parties may not view sealed documents electronically. Also as before, nonparties may continue to view orders, opinions, and decisions an unlimited number of times through the Docket Inquiry, Orders Search, or Opinions Search portions of the Court’s site.

    See the eAccess page for more information.

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eAccess - Electronic Access button
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An Introduction to the United States Tax Court
Tax Clinics, Student Practice and Pro Bono Programs? Click me!
The United States Tax Court: An Historical Analysis (Second Edition)
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Electronic (North) Courtroom
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Seminars Disclosure
* Pursuant to Internal Revenue Code Section 7463(b), Summary opinions may not be treated as precedent for any other case.
  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: October 7, 2015