United States Tax Court: Fees and Charges

Fees and Charges

NOTICE TO CUSTOMERS MAKING PAYMENT BY CHECK

Any check sent to the U.S. Tax Court will be converted into an electronic funds transfer (EFT). We will scan your check and use the account information on it to electronically debit your account for the amount of the check. The debit from your account will usually occur within 24 hours and will be shown on your regular account statement.

We will not return your original check. It will be destroyed, but we will keep an electronic copy. If the EFT cannot be processed for technical reasons, your submission of the check for payment authorizes us to process the electronic copy in place of the original check. If the EFT cannot be completed because of insufficient funds, we may try to make the transfer up to two times.

Privacy Information - The United States Tax Court’s authority to collect fees associated with case processing is documented under Title 26 United States Code Sections 7451 & 7471 through 7475. Information captured from checks received will be strictly used in accordance with the petitioner’s request to process their respective cases. Furnishing the check information is voluntary, but a decision not to do so may require you to make payment by some other method.

Checks and money orders should be made payable to "Clerk, United States Tax Court".

PAYMENT BY CREDIT CARD

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 through Pay.gov. The Court does not at this time accept debit card payments.

Fee/Charge Type	Amount	More Info.
Admission to Practice Application Fee for Attorneys	$35.00	See Rule 200(a) (Admissions Section 202-521-4629)

Periodic Registration Fee	Frequency and amount to be determined	See Rule 200(g) (Admissions Section 202-521-4629)

Petition Filing Fee	$60.00

Photocopies	$0.50 per page	Copywork Office (202-521-4688)

Certification of Photocopies	$5.00 per document

Notice of Appeal Filing Fee	Amount determined in accordance with rule 3(e) of the Federal Rules of Appellate Procedure (see also rules 13 and 14 of such rules)

Transmitting Record on Appeal	Actual cost of insurance and postage

U.S. Tax Court Rules of Practice and Procedure	$20.00	Intake Section (202-521-0700)

Charges for Copies of Transcripts of Proceedings:	Transcripts of proceedings before the Tax Court are supplied to the parties and to the public by the official reporter at such rates as may be fixed by contract between the Court and the reporter. Information as to those rates may be obtained from the Clerk of the Court or from the trial clerk at a trial session.

For more information on fees and charges, see Rules 148, 190(a), 200(a), and 200(g).

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: February 21, 2012