On Tuesday, August 11, 2020, the Court will be performing a circuit upgrade from 4:00 PM to 5:00 PM EDT. There may be a brief disruption to eAccess and this website.

The United States Tax Court building remains closed to visitors but is receiving and processing mail and deliveries. Documents for hand delivery may be deposited in a drop box at the building’s entrance. See the June 24, 2020 Press Release. To accommodate continuing uncertainties relating to the COVID-19 pandemic, and until further notice, Court proceedings will be conducted remotely. See the May 29, 2020 Press Release.

Returned Mail: If you previously sent a document to the Court and it was returned to you, resend the document to the Court as soon as possible after July 10, 2020. Please include with your resubmission a copy of the original envelope or container in which the document was first sent. You should retain a copy of any document sent to the Court.

To facilitate our shift to remote proceedings and prepare participants for trial, the Court is offering example videos of various procedures in a virtual courtroom.

See the Press Release. See also COVID-19 Resources and Zoomgov Proceedings under Rules & Guidance.

Some people may receive unsolicited phone calls, emails, or other communications from individuals fraudulently claiming to be from the Internal Revenue Service (IRS) or other Federal government agencies and demanding immediate payment by money order, gift card, debit card, or other means to settle a tax debt.

The Tax Court does not want anyone to be victimized by a tax scam. It is important that you know that the Tax Court will never do any of the following:

• call or email demanding payment of Court fees or taxes;
• call or email threatening arrest;
• call or email insisting that a specific payment method be used to pay a tax debt or requesting credit or debit card numbers over the phone.

The IRS posts current warnings and alerts about all types of tax scams on its website (including information about how to report tax scams). In addition, you may file a consumer complaint about a tax scam with the Federal Trade Commission (FTC). These websites are maintained by the IRS and FTC--government agencies that are unrelated to the Tax Court.

If you have received a phone call, email, or other communication that refers to the Tax Court and which you suspect is a scam and would like to discuss it with a member of the Court’s staff, please call the Court at (202) 521-3390.