Tax Court Rules

Rules of Practice and Procedure

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:

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

Technical Questions?

For assistance with DAWSON, view the FAQs and other materials here. 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

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