U.S. Tax Court  

Address & Hours of Operation

The petition must be filed with the Tax Court in Washington, D.C. You may hand deliver it to the Tax Court between 8 a.m. and 4:30 p.m (EST), or mail it to:

United States Tax Court
400 Second Street, N.W.
Washington, D.C. 20217-0002

If you are unable to use the form from this web site, write a letter to the Tax Court stating that you want to file a petition and that you would like any necessary forms and documents sent to you. The letter should include the amount in dispute, your name, your address, your telephone number, the year(s) at issue in your case, and a list of the errors you believe the IRS made. Include a copy of the IRS notice that you wish to dispute and follow the mailing procedures described above.

For your information, The Tax Court does not permit electronic filing at this time. You cannot e-mail or fax your petition. NO DOCUMENTS can be filed with the Tax Court at their web site or any other e-mail address.

Hours of operation:

The Tax Court is open from 8:00 a.m. to 4:30 p.m. (EST), on all days, except Saturdays, Sundays, and legal holidays in the District of Columbia.

Legal Holidays:

New Year's Day -- January 1
Birthday of Martin Luther King, Jr.-- Third Monday in January
Inauguration Day -- Every fourth year
President's Day -- Third Monday in February
Memorial Day -- Last Monday in May
Independence Day -- July 4
Labor Day -- First Monday in September
Columbus Day -- Second Monday in October
Veterans Day -- November 11
Thanksgiving Day -- Fourth Thursday in November
Christmas Day -- December 25

Contact Information:

For all non-technical questions, including procedural, case-related, or general questions about the Court, you must contact the Office of the Clerk of the Court at (202) 521-0700 or by postal mail at:
U.S. Tax Court
400 Second Street, N.W.
Washington, DC 20217
Attention: Office of the Clerk of the Court

Office of the Clerk of the Court, 202-521-0700, regarding:
(1) General procedure in and practice before the Tax Court;
(2) General information.

Administrative Office, 202-521-0700, regarding:
Obtaining the Tax Court Rules of Practice and Procedure.

Admissions Section, 202-521-4629, regarding:
Admissions procedures for practice before the Tax Court.

Appellate Section, 202-521-4650, regarding:
(1) Filing of notices of appeal from Tax Court decisions;
(2) Other procedures relating to appellate review of Tax Court decisions.

Records & Reproductions, 202-521-4688, regarding:
(1)Obtaining copies of documents pertaining to cases.
(2)Inspecting case files.

Docket Section, 202-521-4650, regarding:
(1) Documents and pleadings filed subsequent to petitions;
(2) Action taken on documents filed;
(3) Status of cases.

Petitions Section, 202-521-0700, regarding:
Information as to petitions filed.

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