Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

This is a testing site for the U.S. Tax Court and not intended for public use. To learn more about starting a case, visit the U.S. Tax Court website.

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How to Pay the Filing Fee

Filing fees are required to submit a petition. The Court’s filing fee is $60 and may be paid online, by mail, or in person. The fee may be waived by filing an Application for Waiver of Filing Fee. Your petition must be processed by the Court before the Application for Waiver of Filing fee can be filed electronically.