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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.

Tax Court Rules


On this page you will find the Court's current Rules of Practice and Procedure, forms, and fee schedule. You will also find information regarding past amendments to the Rules.


Rules of Practice and Procedure


Rules Amendments


Rules of Practice and Procedure

NOTE: In order to reduce download time, each Rule has been stored as a separate PDF file. The Rules may be purchased in loose-leaf form from the Clerk's Office for $20.00 by writing to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217, and enclosing a check or money order for that amount payable to the "Clerk, United States Tax Court." Please do not send cash.

Adobe Acrobat Reader is required to view and print the Rules of Practice and Procedure. Adobe Acrobat Reader can be obtained free of charge from www.adobe.com.


Title I. Rulemaking Authority, Scope of Rules, Publication, Construction, Effective Date, Definitions


Title II. The Court


Title III. Commencement of Case, Service and Filing of Papers, Form and Style of Papers, Appearance and Representation, Computation of Time


Title IV. Pleadings


Title V. Motions


Title VI. Parties


Title VII. Discovery


Title VIII. Depositions To Perpetuate Evidence


Title IX. Admissions and Stipulations


Title X. General Provisions Governing Discovery, Depositions and Requests for Admission


Title XI. Pretrial Conferences


Title XII. Decision Without Trial


Title XIII. Calendars and Continuances


Title XIV. Trials


Title XV. Decision


Title XVI. Posttrial Proceedings


Title XVII. Small Tax Cases


Title XVIII. Special Trial Judges


Title XIX. Appeals


Title XX. Practice Before the Court


Title XXI. Declaratory Judgments


Title XXII. Disclosure Actions


Title XXIII. Claims for Litigation and Administrative Costs


Title XXIV. TEFRA Partnership Actions


Title XXIV.A. Partnership Actions Under BBA Section 1101


Title XXV. Supplemental Proceedings


Title XXVI. Actions for Administrative Costs


Title XXVII. Actions for Review of Failure To Abate Interest


Title XXVIII. Actions for Redetermination of Employment Status


Title XXIX. Large Partnership Actions


Title XXX. Actions for Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return


Title XXXI. Actions for Determination of Relief From Joint and Several Liability on a Joint Return


Title XXXII. Lien and Levy Actions


Title XXXIII. Whistleblower Actions


Title XXXIV. Certification and Failure to Reverse Certification Action with Respect to Passports


Appendix

The forms that comprise the appendix can also be found on the Case Related Forms page.