The Court’s Rules of Practice and Procedure are available below. NOTE: In order to hasten download time, each Rule has been stored as a separate PDF file. The Rules may be purchased in loose-leaf form from the Clerk’s Office for $20.00 by writing to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217, and enclosing a check or money order for that amount payable to the "Clerk, United States Tax Court." Please do not send cash.
The following Notices of Rule Amendments are also available for download:
For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700.