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For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700. United States Tax Court 400 Second Street, NW, Washington, DC 20217 | (202) 521-0700
What is the United States Tax Court. The United States Tax Court is a Federal trial court. Because it is a court of record, a record is made of all its proceedings. It is an independent judicial forum. It is not controlled by or connected with the Internal Revenue Service (IRS).
Appointed by President Obama as Judge of the United States Tax Court; sworn in on May 4, 2012, for a term ending on May 3, 2027. Elected as Chief Judge for a two-year term effective June 1, 2022. Last updated: June 1, 2022
The mission of the United States Tax Court is to provide a national forum for the expeditious resolution of disputes between taxpayers and the Internal Revenue Service; for careful consideration of the merits of each case; and to ensure a uniform interpretation of the Internal Revenue Code.
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court".
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.
U.S. Tax Court: A Brief Introduction. The U.S. Tax Court is an Article I court created by service but continue, on a part-time basis, to hear cases or Congress to hear tax disputes arising under the Internal perform other duties related to judicial administration. A Revenue Code (IRC).
