Tax Court Rules

On this page you will find the Court's current Rules of Practice and Procedure, forms, and fee schedule. You will also find information regarding past amendments to the Rules.

NOTE:

A printed copy of the Rules may be purchased via pay.gov. Alternatively, you can request a copy by sending a note with a $20 check to the Clerk of the Court. For more information, please review the information on the Tax Court fees page.

Forms	Download
Form 1	Petition (Sample Format)
Form 2	Petition (Simplified Form)
Form 3	Petition for Administrative Costs
Form 4	Statement of Taxpayer Identification Number
Form 5	Request for Place of Trial
Form 6	Corporate Disclosure Statement
Form 7	Entry of Appearance
Form 8	Substitution of Counsel
Form 9	Certificate of Service
Form 10	Notice of Change of Address
Form 11	Notice of Election to Intervene
Form 12	Notice of Election to Participate
Form 13	Notice of Intervention
Form 14A	Subpoena to Appear and Testify at a Hearing or Trial
Form 14B	Subpoena to Testify at a Deposition
Form 15	Application for Order To Take Deposition To Perpetuate Evidence
Form 16	Certificate on Return
Form 17	Notice of Appeal to Court of Appeals
Form 18	Unsworn Declaration Under Penalty of Perjury

Tax Court Rules

NOTE:

Complete Rules of Practice and Procedure

Individual Rules by Title

Rules Amendments

Forms and Fees

Title I. Rulemaking Authority, Scope of Rules, Publication, Construction, Effective Date, Definitions

Title II. The Court

Title III. Commencement of Case, Service and Filing of Papers, Form and Style of Papers, Appearance and Representation, Computation of Time

Title IV. Pleadings

Title V. Motions

Title VI. Parties

Title VII. Discovery

Title VIII. Depositions To Perpetuate Evidence

Title IX. Admissions and Stipulations

Title X. General Provisions Governing Discovery, Depositions and Requests for Admission

Title XI. Pretrial Conferences

Title XII. Decision Without Trial

Title XIII. Calendars and Continuances

Title XIV. Trials

Title XV. Decision

Title XVI. Posttrial Proceedings

Title XVII. Small Tax Cases

Title XVIII. Special Trial Judges

Title XIX. Appeals

Title XX. Practice Before the Court

Title XXI. Declaratory Judgments

Title XXII. Disclosure Actions

Title XXIII. Claims for Litigation and Administrative Costs

Title XXIV. TEFRA Partnership Actions

Title XXIV.A. Partnership Actions Under BBA Section 1101

Title XXV. Supplemental Proceedings

Title XXVI. Actions for Administrative Costs

Title XXVII. Actions for Review of Failure To Abate Interest

Title XXVIII. Actions for Redetermination of Employment Status

Title XXIX. Large Partnership Actions

Title XXX. Actions for Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return

Title XXXI. Actions for Determination of Relief From Joint and Several Liability on a Joint Return

Title XXXII. Lien and Levy Actions

Title XXXIII. Whistleblower Actions

Title XXXIV. Certification and Failure to Reverse Certification Action with Respect to Passports

Appendix

Forms

Fees