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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 to visitors. Mail delivery will resume on July 10, 2020. See the Press Release. Also beginning July 10, 2020, documents may be deposited in a drop box at the building’s entrance. See the June 24, 2020 Press Release.

Taxpayers can continue to 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: Mail sent by standard delivery of the United States Postal Service has been held during the Tax Court building’s closure. If, however, you previously sent a document to the Court and it was returned to you, resend the document to the Court as soon as possible after July 10, 2020. Please include with your resubmission a copy of the original envelope or container in which the document was first sent. You should retain a copy of any document sent to the Court.

To accommodate continuing uncertainties relating to the COVID-19 pandemic, and until further notice, Court proceedings will be conducted remotely. See the May 29, 2020 Press Release. See also the March 23 Press Release (canceling May 4–July 3 trial sessions), March 18 Press Release (closing the Tax Court building), March 13 Press Release (canceling April 6-May 1 trial sessions), and March 11 Press Release (canceling March 16–April 3 trial sessions).

Filing Deadlines: On April 9, 2020, the Internal Revenue Service (IRS) issued guidance (Notice 2020-23) that extends the deadline to file a Tax Court petition and a notice of appeal from a Tax Court decision. If the statutory deadline for filing a petition or notice of appeal falls on or after April 1, 2020 and before July 15, 2020, the filing deadline is now extended to July 15, 2020.


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 should 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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  • Tax Court Disciplinary Matters. See the Press Release.
  • On June 1, 2020, the Court will resume accepting requests for copies of Court records. See the Press Release.
  • Chief Judge Maurice B. Foley announced that the United States Tax Court has proposed amendments to its Rules of Practice and Procedure. See the May 18, 2020 Press Release and the April 21, 2020 Press Release.
  • To mitigate risks and concerns related to COVID-19, the Court is postponing the November 2020 nonattorney examination to the fall of 2021. See the Press Release.
  • On May 4, 2020, the Court announced that attorney applications for admission to practice before the Court may be emailed to the Admissions Office. See the Press Release.
  • On April 21, 2020, the Court announced disciplinary action; see the Press Release. For descriptions of prior disciplinary actions, please refer to earlier press releases.
  • 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.
  • The Tax Court has adopted amendments to its Rules of Practice and Procedure. See the January 15, 2020 Press Release and the and July 15, 2019 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.
  • 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 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 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.
  • 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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The United States Tax Court: An Historical Analysis (Second Edition)
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* 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 website, send an e-mail to No documents can be filed with the Court at this email 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: July 1, 2020