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United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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  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.
   
 
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  • On March 27, 2009, the Court announced proposed amendments to its Rules of Practice and Procedure and invited public comment by May 27, 2009. Comments have been received and are available for viewing online.
  • The Tax Court's video production, "An Introduction to the United States Tax Court", is now available for viewing online. The video can be accessed by clicking the gavel graphic located to the right or by clicking the video button located on each of the Taxpayer Information pages.
  • The Court’s Rules of Practice and Procedure, including revisions adopted through October 3, 2008, are available for download (528KB). The Rules may also be purchased in looseleaf form from the Clerk’s Office or from the U.S. Government Printing Office (http://bookstore.gpo.gov) for $30.
  • The Court began a pilot eFiling program on May 7, 2009. The pilot is open to petitioners and practitioners in good standing with the Court who have registered for eAccess, agreed to its Terms of Use, and consented to eService. The pilot applies to all cases first calendared for trial or hearing after August 31, 2009. For example, a petitioner or practitioner registered for eAccess whose case is first calendared for trial on September 21, 2009, may participate in the pilot; however, a petitioner or registered practitioner whose case is set for hearing or trial before September 1, 2009, may not participate in the pilot. Registered petitioners and practitioners may participate in the pilot if their case has not been set for trial. eFiling during the pilot is prohibited in cases set for hearing or trial before September 1, 2009. For further information on the eFiling pilot, please see the eAccess Guide for Petitioners and Practitioners.
  • United States Tax Court Trial Clerk Program: Each year the Tax Court hires a few highly responsible and academically accomplished individuals to serve as Trial Clerks who travel nationwide to assist Judges of the Tax Court in conducting trial sessions in 75 cities throughout the United States.  Applications are accepted from November 1 through April 30 for placement in August. Details about Trial Clerk recruitment may be found on the Employment tab.
  • The Court has proposed amendments to conform its Rules of Practice and Procedure more closely with selected procedures from the Federal Rules of Civil Procedure. For more information, see the Press Release.
  • The Tax Court offers remote viewing of files by parties and practitioners to those who register to use the Court's Electronic Access (eAccess) service. Registered users may elect to receive electronic service (eService) of case documents in lieu of conventional paper service by the Court.

    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 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 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.
 
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An Introduction to the United States Tax Court
 
Tax Clinics, Student Practice and Pro Bono Programs? Click me!
 
Need Help?  Click me!
 
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* Pursuant to Internal Revenue Code Section 7463(b), Summary opinions may not be treated as precedent for any other case.
     
       
 
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  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: July 22, 2009