This guide provides information, but not legal advice, for individuals who represent themselves before the Tax Court. It answers some of taxpayers' most frequent questions. It is a step-by-step explanation of the process of:
- Filing a petition to begin your Tax Court case
- Things that occur before trial
- Things that occur during trial
- Things that occur after trial
- Definition of terms (Glossary)
For more detailed information, consult the Tax Court Rules of Practice and Procedure, available on this Web site. See RULES. A copy of the
Tax Court
Rules may be obtained for $20.00 by writing to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217, and enclosing a check or money order for that amount payable to the "Clerk, United States Tax Court." Please do not send cash. |