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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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Guidance for Petitioners

Introduction
About the Court
Starting A Case
Things That Occur Before Trial
Things That Occur During Trial
Things That Occur After Trial
Glossary

Introduction

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.

Additional Resources

For more detailed information, consult the Tax Court Rules of Practice and Procedure.