USTC Building
USTC Building
USTC Building
USTC Building
USTC Building
USTC Building
USTC Building
USTC Building
USTC Building
USTC Building

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.

Judge Christian N. Weiler took the oath of office on September 9, 2020.

On September 8, 2020, Chief Special Trial Judge Lewis R. Carluzzo received the J. Edgar Murdock Award for distinguished service to the United States Tax Court.

See the Press Release.

To accommodate remote operations during the COVID-19 pandemic, Chief Judge Maurice B. Foley announced that the Court is making adjustments to Court procedures.

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

U.S. Tax Court Warning about Tax Scams

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.

Technical Questions?

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

All Rights Reserved