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United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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The United States Tax Court building remains closed and all trial sessions through June 30, 2020 are canceled. See the March 11 Press Release (canceling March 16–April 3 trial sessions), March 13 Press Release (canceling April 6-May 1 trial sessions), March 18 Press Release (closing the Tax Court building), and March 23 Press Release (canceling May 4–July 3 trial sessions).

Returned Mail: Mail sent by standard delivery of the United States Postal Service is being held while the Tax Court building is closed. Items sent through the United States Postal Service or a designated delivery service (such as FedEx or UPS) may, however, be returned as undeliverable. If a document sent to the Court is returned, resend the document to the Court as soon as possible after the Court announces it has resumed receiving mail. Please include with your resubmission a copy of the original envelope or container in which it was first sent. You should retain a copy of any document sent to the Court.


Registration and eAccess: The Court provides electronic access (eAccess) allowing registered petitioners, intervenors, corporations, fiduciaries, and certain other participants (referred to here as “petitioners”) and persons representing petitioners and respondent who are admitted to practice before the Tax Court (referred to here as “practitioners”) to electronically view documents in their Tax Court case or cases. Petitioners and practitioners with active cases may register for online access by calling (202) 521-4629 or emailing


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.


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  • On February 24, 2020, the Court announced that Chief Judge Maurice B. Foley has been re-elected and will serve another two-year term beginning June 1, 2020. See the Press Release.
  • On February 21, 2020, the Court announced disciplinary action; see the Press Release. For descriptions of prior disciplinary actions, please refer to earlier press releases.
  • The Tax Court has adopted amendments to its Rules of Practice and Procedure. See the Press Release.
  • 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.
  • The Tax Court has adopted amendments to its Rules of Practice and Procedure. 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.

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  • Courtesy Copies: The requirement for mailed courtesy copies of eFiled documents longer than 50 pages is suspended until further notice.
  • The Tax Court recently submitted its FY 2021 Congressional Budget Justification.
  • The Tax Court has posted amended Examination Procedures for the Admission of Nonattorneys to Practice Before the Tax Court.  See notice. Statistical information regarding the examination is available here.
  • 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.
  • 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 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
  • The Tax Court has published on its website 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.
  • If you are unfamiliar with the Tax Court or would like information about starting a case or representing yourself before the Court, please visit Taxpayer Information. Included there is a link to the video, "An Introduction to the United States Tax Court".
  • 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.
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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)
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Seminars Disclosure
* 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 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: March 31, 2020