United States Tax Court: Home

Welcome

Operating Status--Mobile, AL:

Due to construction, the Mobile, Alabama trial session scheduled to commence on Wednesday, December 11, 2019, at 10:00 AM has been moved to: the United States District Court, 155 St. Joseph Street, Mobile, Alabama 36602 (one block from the prior location of 113 St. Joseph Street).

U.S. Tax Court Warning about Tax Scams:

The U.S. Tax Court has issued a warning about tax scams concerning unsolicited phone calls, emails, or other communications from individuals fraudulently claiming to be from the Tax Court, Internal Revenue Service (IRS), or other Federal government agencies and making demands such as for your appearance or immediate payment by money order, gift card, debit card, or other means to settle a tax debt. Please do not click links in any unsolicited messages purporting to be from one of these entities. See the warning.

The United States Tax Court will be closed on Tuesday, December 24, 2019.

eFiling and eAccess will be available. Taxpayers may comply with statutory deadlines for filing petitions by timely mailing a petition to the Court. Timeliness of the petition is determined by the United States Postal Service’s postmark or the delivery certificate of a designated private delivery service.
On November 25, 2019, Chief Judge Maurice B. Foley announced that the United States Tax Court has proposed amendments to its Rules of Practice and Procedure. See the Press Release.
On November 22, 2019, the Court announced disciplinary action; see the Press Release. For descriptions of prior disciplinary actions, please refer to earlier press releases.
In Memory of Judge Arthur L. Nims III. See the Press Release.
Chief Judge Maurice B. Foley announced the retirement of Special Trial Judge Robert N. Armen, Jr. See the Press Release.
The Tax Court has adopted amendments to its Rules of Practice and Procedure. See the Press Release.
On June 11, 2019, Chief Judge Maurice B. Foley announced that, effective as of June 7, 2019, Senior Judge Julian I. Jacobs has fully retired and is no longer recalled for judicial service. See the Press Release.
On May 10, 2019, the Court issued Administrative Order No. 2019-01, outlining procedures for filing limited entries of appearance in Tax Court cases. See the Press Release.

Beginning December 1, 2019, the Tax Court will accept electronic filing of notices of appeal.
Effective September 30, 2019, Stipulated Decisions may be filed with the Court electronically. Stipulated Decisions must bear the written signatures of all parties or counsel; the Court will not accept digitized signatures or typewritten names on a Stipulated Decision. The party that last signs the Stipulated Decision is responsible for filing the document with the Court. The party that files the Stipulated Decision with the Court must maintain the paper copy (with all required original signatures) for a period of 18 months after the decision in the case is final, and, on request of the Court, must provide the original document for review.
The Tax Court recently submitted its FY 2020 Congressional Budget Justification.
On January 22, 2019, the Court met with representatives from the American Bar Association’s Section of Taxation, the Internal Revenue Service, low income taxpayer clinics, and bar-sponsored pro bono programs to hear their concerns relating to the government shutdown.
The Tax Court has posted the Examination Procedures for the Admissions of Non-attorneys to Practice Before the Tax Court and statistical information regarding the examination.
Electronic filing (eFiling) is mandatory for most parties represented by counsel (practitioners). Further, all practitioners who have registered for Practitioner Access will generally receive only electronic service from the Court. Practitioners agree to log on regularly to Practitioner Access to view served documents. The Court will not monitor emails that bounce back to the Court and generally will not provide paper service to registered practitioners. Initial filings, such as the petition, may be filed only in paper form. See Rule 26(b) and Practitioners' Guide to Electronic Case Access and Filing. eFiling is available, but not required, for self-represented petitioners (taxpayers) through Petitioner Access.
The Tax Court's video production, "An Introduction to the United States Tax Court", is now available for viewing online. The video can be accessed by clicking the gavel graphic located to the right or by clicking the video button located on each of the Taxpayer Information pages.
The Tax Court now offers the option of paying for court fees, with the exception of Petition Fees, Admission to Practice Application Fees and Notice of Appeal Fees, by credit card or ACH debit card through Pay.gov.
The Tax Court has published on its Web site requirements for Tax Clinics, Student Practice, and Calendar Call Programs.
A list of low income taxpayer clinics recognized by the Court now appears on the Taxpayer Information tab and the Clinics, Student Practice & Pro Bono Programs tab.
NOTICE REGARDING PRIVACY AND PUBLIC ACCESS TO CASE FILES
If you are unfamiliar with the Tax Court or would like information about starting a case and/or representing yourself before the Court, please visit Taxpayer Information.
Search the content of TC and Memorandum Opinions published after 09/25/95 and Summary Opinions published after 01/01/01* for key words and phrases with Opinion Text Search.

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)

*	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 webmaster@ustaxcourt.gov. 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: December 10, 2019