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Tax CourtUnited
State Tax Court Search
Engine for Tax Court Cases Tax
Court Forms Office
of the Clerk of the Court, Administrative
Office, Admissions
Section, Appellate
Section, Copywork
Office, Docket
Section, Office
of Human Resources, Petitions
Section, Public
Files Section,
1.
How do I begin a case? A
case is commenced by filing a petition. The Tax
Court's Rules of Practice and Procedure provide
detailed instructions concerning the preparation and
filing of a petition. Where the amount in dispute
qualifies for treatment as a small tax case, see Petition
for Small Tax Cases. 2.
How do I get a copy of the Rules of the Tax Court? A
copy of the Rules may be obtained for $22.00 by
writing to the Administrative Office, United States
Tax Court, 3.
How do I get admitted to the bar of the Tax Court? Application
forms and other necessary information for admission
may be obtained by writing to the Admissions Clerk,
United States Tax Court, 4.
What is the procedure for filing a petition? A
petition may be mailed or hand-delivered to the
Court for filing. The address of the Court is United
States Tax Court, 5.
When should I file my petition? To
be timely filed, the petition must be actually
received by the Tax Court within the time period
specified in the Notice, or the petition must
be mailed within the specified time period by either
Certified or Registered mail, or the petition
must be received in an envelope which bears a U. S.
Postal service postmark within the specified time
period, or the petition must be sent within
the specified time period using one of the following
specific services offered by designated private
delivery service companies:
6.
What should I attach to my petition? The
notice of deficiency, (or other document issued by
the Internal Revenue Service which is the basis for
jurisdiction) should be attached to the petition.
Tax returns and documents in the nature of evidence
should NOT be attached to the petition. You will
have an opportunity to submit such documents at a
later time. 7.
How do I know if you received my petition? Within
1 to 2 weeks after filing your petition you will
receive a Notification of Receipt of Petition from
the Tax Court providing your docket number and other
important information about your case. 8.
What does it cost to begin a case? There
is a $60.00 filing fee charged by the Tax Court for
beginning a case. The fee should accompany the
petition. See Rule
20(b), Tax Court Rules of Practice and
Procedure. 9.
Do I need an attorney? You
may represent yourself in Tax Court. Only you can
decide whether or not you need legal assistance. If
you decide that you need legal assistance, the Tax
Court will recognize only persons who are admitted
to the bar of the Court. 10.
How many copies do I file? In
most cases, for pleadings (a petition, answer, or
reply) one original and two copies must be supplied;
for other documents (for example, a motion), one
original and four copies must be supplied. For cases
being processed under the small tax case procedures,
one original and two copies are needed. If part of a
consolidated group, an additional copy is needed for
each docket number in excess of one. See Rule
23(b), Tax Court Rules of Practice and
Procedure. 11.
How do I obtain copies of documents filed in a
case? The
Tax Court is a court of public record and most files
are available for viewing in the Public Files
Section located at the Tax Court. You may also
request that particular documents be copied by
writing to the Copywork Section, United States Tax
Court, 12.
In which cities does the Tax Court hold trial
sessions? Below
is the list of cities in which the Tax Court holds
trial sessions. The cities marked by asterisks
(*) are those in which only small tax case trials
are heard. In the other cities, both regular and
small tax cases are heard.
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