Beginning at 5:00 PM Eastern Time on November 20, 2020, the current e-filing system will become inaccessible and all electronic files will become read-only. See the October 7, 2020 Press Release for more information.

For more information and updates, including FAQs, please continue to monitor the Court’s website.

Public Access

The Court offers public online access to opinions, orders, decisions, and docket sheets through Docket Inquiry, Orders Search, and Opinions Search on the Court’s Web site (www.ustaxcourt.gov). The Court also provides public access to case files at the Clerk's Office during regular business hours.

Services for Petitioners and Practitioners

  • eFiling: The Court allows electronic filing (eFiling) under Rule 26 of the Tax Court Rules of Practice and Procedure in all cases by petitioners and practitioners in good standing with the Court who have registered for eAccess, agreed to its Terms of Use, and consented to eService.

  • 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. The Tax Court does not impose user fees or charge to view, save, or print documents. Eligibility for eAccess is limited to: (1) practitioners and (2) petitioners (both pro se and those represented by a practitioner) in open cases. To participate in eAccess, a user must register for Petitioner Access or Practitioner Access and agree to the Terms of Use. To register for eAccess, petitioners must have a case pending before the Court. Petitioners and practitioners may register for online access to information and documents through Petitioner Access and Practitioner Access.

Additional Information

For further details on eAccess services, petitioners (taxpayers) should consult the Petitioners' Guide to Electronic Case Access and Filing. Counsel admitted to practice before the Tax Court should consult the Practitioners' Guide to Electronic Case Access and Filing. For eAccess questions, technical support, or assistance with registration, please submit an eAccess Support Form.

For Taxpayers:

Registration for eAccess:
The Court mails petitioners a Notice of Receipt of Petition upon the filing of a case. Registration instructions for eAccess are included with the Notice sent to self-represented (pro se) petitioners. Petitioners represented by a practitioner may also request instructions and register to use the Petitioner Access, but they should first consult their representative. Petitioners and parties may not request access to closed cases. Petitioners should include the docket numbers assigned to them on all correspondence.

For Counsel Admitted to Practice Before the Tax Court:

Registration for eAccess:
The Court's Admissions Section mails newly admitted practitioners the registration instructions in their Certificates of Admission package. Unregistered practitioners may request registration instructions by contacting the Admissions Section at (202) 521-4629.

Technical Questions?

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.

United States Tax Court

400 Second Street, NW, Washington, DC 20217 | (202) 521-0700

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