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. 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: The Court allows electronic filing (eFiling) under Rule 26 of the Tax Court Rules of Practice and Procedure in all cases by petitioners and practitioners in good standing with the Court who have registered for eAccess, agreed to its Terms of Use, and consented to eService. eFiling is mandatory for most parties represented by counsel (practitioners) in open cases in which the petition is filed on or after July 1, 2010. See Rule 26(b). 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.

Eligibility for eAccess

Eligibility for eAccess is limited to: (1) practitioners and (2) petitioners (both pro se and those represented by a practitioner) in open cases. 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 case pending before the Court. Note: In cases commenced before 2005, only documents filed after January 12, 2009, are available in electronic form. In cases commenced in 2005 or later, documents filed after March 1, 2008, are viewable electronically.

Additional Information

For further details on eAccess services, please consult the eAccess Guide for Petitioners and Practitioners. For eAccess questions, technical support, or assistance with registration, please submit an eAccess Support Form. Please contact the Office of the Clerk of the Court with case-related questions at (202) 521-0700 during business hours. The Tax Court is open from 8 a.m. to 4:30 p.m. (Eastern time) on all days except Saturdays, Sundays, and legal holidays in the District of Columbia.