United States Tax Court

All information and announcements regarding the Tax Court's COVID-19 response can be found under Rules & Guidance or at this link.

NOTEWORTHY

Guidance on remote (virtual) proceedings and example videos of various procedures in a virtual courtroom can be found here.

The Court is expanding remote electronic access to certain documents.

View Administrative Order 2023-02.

Court access for attending in-person court proceedings has been reconsidered due to the April 10, 2023, termination of the COVID-19 national emergency.

Effective May 5, 2023, Administrative Order 2022-01 is repealed. Those attending Court proceedings no longer need to provide contact information via QR Code.

View Administrative Order 2023-01.

The Court’s trial calendar for the Fall 2023 term is now available.

It can be found on the Trial Sessions page.

In addition to in-person and remote (virtual) regular and "S" calendars, the Fall term reinstates sessions denoted as "Hybrid S". These hybrid sessions include both regular and small tax cases under the jurisdiction of the Court's Special Trial Judges.

Chief Judge Kathleen Kerrigan announced that the United States Tax Court has adopted final amendments to its Rules of Practice and Procedure.

See the Press Release.

The website's guidance for pro se petitioners is available as a downloadable PDF.

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 Tax Court, the Internal Revenue Service (IRS), or 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 immigration visa application fees or taxes;
call or email threatening arrest;
call or email insisting that a specific payment method be used to pay Court fees, 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) or the Federal Bureau of Investigation (FBI). These websites are maintained by the FTC and FBI — government agencies that are unrelated to the Tax Court.

If you would like to verify that the communication you received is really from the Tax Court please call the Court at (202) 521-0700.

Technical Questions?

For assistance with DAWSON, view the FAQs and other materials here. To contact the Webmaster for technical issues or problems with the website, send an email to webmaster@ustaxcourt.gov. No documents can be filed with the Court at this email address.