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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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Judicial Conduct and Disability Procedures

Congress has created a procedure that permits any person to file a complaint about the behavior of Federal judges, including Tax Court judges.

The law says that complaints about judges' decisions and complaints with no evidence to support them must be dismissed. Thus, if you are a litigant in a case, even if you believe the judge made a wrong decision you may not use this procedure to object to the decision.

Below are Links to the Procedures that establish what may be complained about, who may be complained about, where to file a complaint, and how the complaint will be processed. You may view the Tax Court Judicial Conduct and Judicial Disability Procedures, a User’s Guide to the Judicial Conduct and Judicial Disability Procedures, and Orders issued in Judicial Conduct and Disability Cases in the Tax Court. You must submit any complaints on the complaint form. You may complete the form online, print it, and mail it to the address indicated in both the Procedures and the Users’ Guide. The form may not be submitted electronically.