Masthead graphic Tax Court Shield Blue corner graphic
United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
You are here » Home
  Welcome
 
1 pixel spacer
   
  NOTICE: The United States Tax Court has received many telephone calls regarding an e-mail which purports to originate from the Court being sent by a member of the Tax Court's practitioner bar.  This message is an example of "Spear Phishing", which is an e-mail spoofing attempt that targets a specific organization.  The Tax Court is not disseminating any e-mail notice to anyone who currently has a case before this Court. If you receive an e-mail with a subject line that includes the text, "Notice of Deficiency #" followed by a series of numbers or "US Tax Petition", along with a malformed docket number following the format #000-000, and a sender address of noreply@ustaxcourt.org, complaints@ustaxcourt.org, or notice@ustaxcourt.org, please ignore/delete the e-mail and do not click any link within the e-mail message.
   
 
New & Noteworthy header  
eAccess - Electronic Access button
 
Tax Clinics, Student Practice and Pro Bono Programs? Click me!
 
Need Help?  Click me!
 
Session Schedules header
Rounded corner graphic
 
Electronic Courtroom header graphic
Electronic Courtroom animated GIF
 
5 pixel spacer Star bullet Electronic (North) Courtroom
Information Sheet
     
  Star bullet Guidelines for Use of the Tax Court's Electronic (North) Courtroom
Rounded corner graphic
 
Seminars Disclosure
 
  • During January, the Tax Court will begin offering electronic service (eService) of case documents in lieu of conventional paper service by the Court to those who have registered for eAccess and consented to eService.

    To elect to receive eService:

    Registered Practitioners: Registered practitioners will be prompted upon log in to their eAccess account to select consent options (Consent to eService? and Consent to Information  e-mails?) and accept the Terms of Use. To elect to receive electronic service, please choose "Yes" at the "Consent to eService" option. If you do not wish to change any consent options at this time, you may accept the Terms of Use to proceed. Consent options may be changed at any time by selecting the Update Info menu item from within the eAccess system and making the appropriate changes.

    Registered Petitioners: Registered petitioners who would like to receive electronic service may log in to their Petitioner eAccess account and update their profile by selecting the Update Info menu item and choosing "Yes" at the "Consent to eService" option.

    New registrants: New registrants will be prompted to select consent options and accept the Terms of Use as part of the registration process.

    For more information on eService, please see the eAccess Guide for Petitioners and Practitioners. If you have not yet registered for eAccess, please see the eAccess page for details.
  • The Tax Court will be closed on on Thursday, December 25, and Friday, December 26, 2008.
  • An interim copy of the Rules of Practice and Procedure incorporating all of the amendments adopted September 20, 2005, January 11, 2007, February 15, 2007, December 14, 2007, and October 3, 2008, is available for download. This set of rules is provided on an interim basis as a convenience to parties and practitioners pending republication by GPO of these Rules.
  • The Court has adopted amendments to its Rules of Practice and Procedure regarding whistleblower award actions and electronic service, and other amendments to its Rules and forms. For more information, see the Press Release.
  • Remote viewing of files by parties and practitioners is now available to those who register to use the Court's new Electronic Access (eAccess) service.
  • Practitioner Services is now Practitioner Access and may be entered from the new eAccess Web page.
  • The Tax Court now offers the option of paying for court fees, with the exception of Petition Fees, Admission to Practice Application Fees and Notice of Appeal Fees, by credit card or ACH debit card through Pay.gov.
  • The Tax Court has published on its Web site requirements for Tax Clinics, Student Practice, and Pro Bono Programs.
  • A list of low income taxpayer clinics recognized by the Court now appears on the Taxpayer Information tab and the Clinics, Student Practice & Pro Bono Programs tab.
  • NOTICE REGARDING PRIVACY AND PUBLIC ACCESS TO CASE FILES
  • The Court has adopted amendments to its Rules regarding privacy issues and access to its electronic case files, and other amendments to its Rules and forms. For more information, see the Press Release.
  • The Tax Court has adopted a new form titled “Final Status Report”. For more information, see the Press Release.
  • If you are unfamiliar with the Tax Court or would like information about starting a case and/or representing yourself before the Court, please visit Taxpayer Information.
  • Search the content of TC and Memorandum Opinions published after 09/25/95 and Summary Opinions published after 01/01/01* for key words and phrases with Opinion Text Search.
* Pursuant to Internal Revenue Code Section 7463(b), Summary opinions may not be treated as precedent for any other case.
5 pixel spacer
       
 
1 pixel spacer
  To contact the Webmaster for technical issues or problems with the Web site, send an e-mail to webmaster@ustaxcourt.gov. For your information, no documents can be filed with the Court at this or any other e-mail address. For all non-technical questions, including procedural, case-related, or general questions about the Court, you must contact the Office of the Clerk of the Court at (202) 521-0700 or by postal mail at U.S. Tax Court, 400 Second Street, N.W., Washington, DC 20217, Attention: Office of the Clerk of the Court.
   
  Last updated: January 12, 2009