Definitions


“Designated Service Person” means the practitioner designated to receive service of documents in a case. The first counsel of record is generally the Designated Service Person, see Rule 21(b)(2). The ability to designate an additional service person in DAWSON is coming soon.

“Document” means any written matter filed by or with the Court including, but not limited to motions, pleadings, applications, petitions, notices, declarations, affidavits, exhibits, briefs, memoranda of law, orders, and deposition transcripts.

“eLodged” refers to any document that is electronically submitted to the Court with a motion for leave through DAWSON and that is not automatically filed.

“Intervenor” is a third party who has an interest in the outcome of the case. The most common example is the spouse or former spouse of a petitioner seeking innocent spouse relief. “Participant” is a partner who elects to participate in a partnership action by filing a notice of election to participate under Rule 245.

“Party”, for purposes of electronic access, means either petitioner(s) or respondent (IRS).

“PDF” means Portable Document Format. Documents in PDF may be opened in Adobe Reader or an equivalent viewer. Adobe Reader may be downloaded free of charge from the Adobe website (www.adobe.com). Electronic documents may be converted to PDF through a word processor, third party PDF creation software such as Adobe Acrobat, or online PDF creation services from Adobe (http://createpdf.adobe.com/) and others. Documents in paper form may be scanned into PDF.

“Pro Se” means a petitioner who represents themselves without a lawyer or an entity appearing through an authorized fiduciary or officer.

For additional terms, please visit the glossary.

Technical Questions?

For assistance with DAWSON, email dawson.support@ustaxcourt.gov. 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.

Other Questions?

For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700.


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