Public Access

The Court offers public online access to opinions, orders, decisions, and docket sheets through Docket Inquiry and Opinions Search on the Court’s Web site (www.ustaxcourt.gov). The Court also provides public access to case files at the Clerk’s Office during regular business hours.

Services for Petitioners and Practitioners

• Registration and eAccess: The Court provides electronic access (eAccess) allowing registered petitioners, intervenors, corporations, fiduciaries, and certain other participants (referred to here as “petitioners”) and persons representing petitioners and respondent who are admitted to practice before the Tax Court (referred to here as “practitioners”) to electronically view documents in their Tax Court case or cases. Petitioners and practitioners may register for online access to information and documents through Petitioner Access and Practitioner Access.
  

  The Tax Court does not impose user fees or charge to view, save, or print documents. Each registered party may electronically view each document three times through eAccess. For example, a husband and wife who jointly file a pro se petition and register individually for eAccess would each have three views of all documents in their case. If twelve attorneys who are registered as practitioners for eAccess file a petition or enter appearances on behalf of a petitioner, such as an individual, business, or estate, all would share three views of each document in the case. Further, a petitioner who is represented by a practitioner may register for eAccess, but he and his practitioner would share three views of each document. Registered attorneys representing respondent would also share three views of each document in a case.

  After a party has viewed a document three times through eAccess, the document is no longer accessible to that party through eAccess. A document may be saved or printed, however, and parties are encouraged to do so. Documents available to the public through Docket Inquiry or Opinions Search--opinions, orders, and decisions--may be viewed an unlimited number of times.
• eService: Persons with eAccess may consent to receive electronic service (eService) by the Tax Court in their cases.
• eFiling Pilot Program: The Court is now providing a pilot electronic filing (eFiling) program. The pilot is open to petitioners and practitioners in good standing with the Court who registered for eAccess, agreed to its Terms of Use, and consented to eService. The pilot program 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. 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. eFiling in a case can be commenced only after a petition has been filed in the Tax Court in that case. Initial filings, such as the petition, may be filed only in paper form.
  
  For further information on the eFiling pilot, please see the eAccess Guide for Petitioners and Practitioners.

Eligibility for eAccess

Eligibility for eAccess is limited to: (1) practitioners and (2) petitioners (including pro se petitioners and petitioners represented by a practitioner) in open cases in which the petition was filed after 2004. To participate in eAccess, a user must register for Petitioner Access or Practitioner Access and agree to the Terms of Use.

To register for eAccess, petitioners must have a 2005 or later case pending before the Court. Documents are not available in electronic form in cases in which the petition was filed before 2005. Thus, petitioners in pre-2005 cases are not eligible for eAccess.

For further details on the eAccess service, please consult the eAccess Guide for Petitioners and Practitioners.