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United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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Tax Court Operations During Federal Government Shutdown (updated January 15, 2019):

The United States Tax Court shut down Friday, December 28, 2018, at 11:59 p.m. and will remain closed until further notice.



The trial sessions scheduled in the following cities for the week of January 14, 2019, will proceed as scheduled:
  • Los Angeles, California - Chief Special Trial Judge Lewis R. Carluzzo
  • New York, New York - Special Trial Judge Daniel A. Guy, Jr.
  • Phoenix, Arizona - Judge Ronald L. Buch


The trial sessions scheduled in the following cities for the week of January 28, 2019, are canceled:
  • El Paso, Texas - Judge Elizabeth A. Copeland
  • Los Angeles, California - Judge Patrick J. Urda
  • New York, New York - Judge Joseph H. Gale
  • Philadelphia, Pennsylvania - Special Trial Judge Diana L. Leyden
  • San Diego, California - Special Trial Judge Peter J. Panuthos
  • Lubbock, Texas - Judge Elizabeth A. Copeland

The trial session scheduled in the following cities for the week of February 4, 2019, are canceled:

  • Hartford, Connecticut - Judge Kathleen Kerrigan
  • Houston, Texas - Judge David Gustafson
  • San Francisco, California - Judge Albert G. Lauber
  • Seattle, Washington - Judge L. Paige Marvel
  • St. Paul, Minnesota - Special Trial Judge Daniel A. Guy, Jr.
  • Washington, District of Columbia - Judge Robert P. Ruwe
  • Winston-Salem, North Carolina - Judge Joseph W. Nega
A decision regarding the February 11, 2019, trial sessions will be made on or before January 25, 2019.

eFiling and eAccess are available. Taxpayers may comply with statutory deadlines for filing petitions or notices of appeal by timely mailing a petition or notice of appeal to the Court. Timeliness of mailing of the petition or notice of appeal is determined by the United States Postal Service’s postmark or the delivery certificate of a designated private delivery service.

Returned Mail:
If a document mailed or sent (i.e., through the United States Postal Service or a designated delivery service) to the Court has been returned, the party that mailed or sent the document should remail or resend it to the Court with a copy of the envelope or container in which it was first mailed or sent.

Please monitor this website for further information regarding the Court's operating status.


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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  • The Tax Court has announced interim and 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 November 30, 2018, the Court announced disciplinary action; see the Press Release. For descriptions of prior disciplinary actions, please refer to earlier press releases.
  • On September 28, 2018, the Court awarded a task order under the General Services Administration Information Technology Schedule 70 to Flexion, Inc. for software development services for an electronic filing – case management system. The task order amount is for up to $2 million for fiscal year 2019.

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  • 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
  • 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.
  • 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.
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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: January 14, 2019