United States Tax Court

All information and announcements regarding the Tax Court's COVID-19 response can be found under Rules & Guidance or at this link.

NOTEWORTHY

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

Chief Judge Kathleen Kerrigan announced today that Jennifer E. Siegel and Zachary S. Fried have been selected to serve as Special Trial Judges of the United States Tax Court.

See the Press Release.

Upcoming Webinar

Connecting Self-Represented Petitioners to Free Legal Help

Please join the United States Tax Court for an informative webinar panel discussion highlighting the ways in which the Court and the IRS work with clinic and calendar call programs, tips for connecting litigants to help, and ways to volunteer. It will be moderated by Special Trial Judge Diana L. Leyden.

Wednesday, September 27, 2023
1:00-2:15 PM Eastern

The program is free and open to all. View the flyer here and register here.

Tax Court disciplinary matters.

See the Press Release.

Monthly/bimonthly pamphlets of the United States Tax Court Reports are now available electronically.

Semiannually, the United States Tax Court Reports are officially published as bound volumes. In between publications, the pamphlets provide appropriate page citations as they will appear in the official bound volume.

The Court has expanded remote electronic access to certain documents.

All newly filed posttrial and amicus briefs filed in non-sealed cases are now available to the public remotely through DAWSON.

View Administrative Order 2023-02.

Admission of Nonattorneys to Practice Before the Tax Court

The next nonattorney exam will be held on November 8, 2023, at 12:30 PM Eastern using the ExamSoft platform. The Court is now accepting applications. All applications must be completed online, and the exam fee must be paid, by September 22, 2023, at 11:59 PM Eastern. More information is available under Guidance for Practitioners.

DAWSON Update: Consolidated Cases

Effective July 5, 2023, parties to consolidated cases have the ability to electronically file documents simultaneously in all of the consolidated cases. Entries of Appearance for petitioner representatives and Decisions must still be filed in each case separately. Refer to the DAWSON Release Notes for more information, or the DAWSON User Guides for detailed instructions on how to electronically file documents in consolidated cases.

Tax Court Rule 23 was amended effective March 20, 2023, to provide that decision documents must omit a party’s mailing address, email address, and telephone number.

See Rule 23(a)(4), Tax Court Rules of Practice and Procedure. Parties are reminded to ensure that decision documents comply with the requirements of Rule 23(a)(4).

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

U.S. Tax Court Warning about Tax Scams

Some people may receive unsolicited phone calls, emails, or other communications from individuals fraudulently claiming to be from the Tax Court, the Internal Revenue Service (IRS), or 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 immigration visa application fees or taxes;
call or email threatening arrest;
call or email insisting that a specific payment method be used to pay Court fees, 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) or the Federal Bureau of Investigation (FBI). These websites are maintained by the FTC and FBI — 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.

Technical Questions?

For assistance with DAWSON, view the FAQs and other materials here. To contact the Webmaster for technical issues or problems with the website, send an email to webmaster@ustaxcourt.gov. No documents can be filed with the Court at this email address.