The United States Tax Court building remains closed to non-trial-related 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.

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

See the Press Release.

In anticipation of its return to in-person proceedings, the Court has posted a new publication, Court Standards and Protocols to Protect Public Health. The Court has also posted Administrative Order 2021-02 which provides protocols for attending in-person proceedings in the Washington, D.C. courthouse. The standards and protocols from both documents will apply to the Court’s first in-person proceedings since March 2020, scheduled to commence on Tuesday, October 12, 2021, at 10:00 AM Eastern Time, in Docket No. 21959-16, Facebook, Inc. & Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent. Livestream audio is not provided for in-person proceedings. The United States Tax Court building remains closed to non-trial-related visitors. For more information, see the Press Release and refer to other materials available on the COVID-19 Resources page.

See the Press Release.

See the Press Release.

See the Remote Nonattorney Examination Information and the Application for Admission to Practice for Nonattorneys. See also the May 17, 2021 press release.

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

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