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 brief step-by-step explanation of the process of:
A helpful Glossary (definition of terms) is available on the Court’s website. A User Guide for the Court’s electronic filing and case management system, is also available.
For more detailed information, consult the Tax Court Rules of Practice and Procedure.