Tax Court Rules
On this page you will find the Court's current Rules of Practice and Procedure, forms, and fee schedule. You will also find information regarding past amendments to the Rules.
Rules of Practice and Procedure
Rules Amendments
Rules of Practice and Procedure
NOTE: In order to reduce 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.
Adobe Acrobat Reader is required to view and print the Rules of Practice and Procedure. Adobe Acrobat Reader can be obtained free of charge from www.adobe.com.
Title I. Rulemaking Authority, Scope of Rules, Publication, Construction, Effective Date, Definitions
Title II. The Court
Title III. Commencement of Case, Service and Filing of Papers, Form and Style of Papers, Appearance and Representation, Computation of Time
Title IV. Pleadings
Title V. Motions
Title VI. Parties
Title VII. Discovery
Title VIII. Depositions To Perpetuate Evidence
Title IX. Admissions and Stipulations
Title X. General Provisions Governing Discovery, Depositions and Requests for Admission
Title XI. Pretrial Conferences
Title XII. Decision Without Trial
Title XIII. Calendars and Continuances
Title XIV. Trials
Title XV. Decision
Title XVI. Posttrial Proceedings
Title XVII. Small Tax Cases
Title XVIII. Special Trial Judges
Title XIX. Appeals
Title XX. Practice Before the Court
Title XXI. Declaratory Judgments
Title XXII. Disclosure Actions
Title XXIII. Claims for Litigation and Administrative Costs
Title XXIV. TEFRA Partnership Actions
Title XXIV.A. Partnership Actions Under BBA Section 1101
Title XXV. Supplemental Proceedings
Title XXVI. Actions for Administrative Costs
Title XXVII. Actions for Review of Failure To Abate Interest
Title XXVIII. Actions for Redetermination of Employment Status
Title XXIX. Large Partnership Actions
Title XXX. Actions for Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return
Title XXXI. Actions for Determination of Relief From Joint and Several Liability on a Joint Return
Title XXXII. Lien and Levy Actions
Title XXXIII. Whistleblower Actions
Title XXXIV. Certification and Failure to Reverse Certification Action with Respect to Passports
Appendix
The forms that comprise the appendix can also be found on the Case Related Forms page.
Form 1. Petition (Sample Format)
Form 2. Petition (Simplified Form)
Form 3. Petition for Administrative Costs
Form 4. Statement of Taxpayer Identification Number
Form 5. Request for Place of Trial
Form 6. Corporate Disclosure Statement
Form 7. Entry of Appearance
Form 8. Substitution of Counsel
Form 9. Certificate of Service
Form 10. Notice of Change of Address
Form 11. Notice of Election to Intervene
Form 12. Notice of Election to Participate
Form 13. Notice of Intervention
Form 14A. Subpoena to Appear and Testify at a Hearing or Trial
Form 14B. Subpoena to Testify at a Deposition
Form 15. Application for Order To Take Deposition To Perpetuate Evidence
Form 16. Certificate on Return
Form 17. Notice of Appeal to Court of Appeals
Form 18. Unsworn Declaration Under Penalty of Perjury
Technical Questions?
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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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