Guidance for Petitioners: Introduction


This guide provides information, but not legal advice, for individuals who represent themselves before the Tax Court. It answers some of taxpayers' most frequent questions. It is a step-by-step explanation of the process of:

A PDF version of this guide is available for download.

Additional Resources

For more detailed information, consult the Tax Court Rules of Practice and Procedure, available on this Web site.

Technical Questions?

To contact the Webmaster for technical issues or problems with the website, send an email to 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

All Rights Reserved