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United States Tax Court

400 Second Street NW., Washington, DC 20217-0002


The United States Tax Court is a court of record under Article I of the Constitution of the United States (26 U.S.C. 7441). The court was created as the United States Board of Tax Appeals by the Revenue Act of 1924 (43 Stat. 336). The name was changed to the Tax Court of the United States by the Revenue Act of 1942 (56 Stat. 957). The Tax Reform Act of 1969 (83 Stat. 730) established the court under Article I and then changed its name to the United States Tax Court.

The court comprises 19 judges who are appointed by the President to 15-year terms and subject to Senate confirmation. The court also has varying numbers of both senior judges (who may be recalled by the chief judge to perform further judicial duties) and special trial judges (who are appointed by the chief judge and may hear and decide a variety of cases). The court's jurisdiction is set forth in various sections of title 26 of the U.S. Code.

The offices of the court and its judges are in Washington, DC. However, the court has national jurisdiction and schedules trial sessions in more than 70 cities in the United States. Each trial session is conducted by one judge, senior judge, or special trial judge. Court proceedings are open to the public and are conducted in accordance with the court's rules of practice and procedure and the rules of evidence applicable in trials without a jury in the U.S. District Court for the District of Columbia. A fee of $60 is charged for the filing of a petition. Practice before the court is limited to practitioners admitted under the court's rules of practice and procedure.

Decisions entered by the court, other than decisions in small tax cases, may be appealed to the regional courts of appeals and, thereafter, upon the granting of a writ of certiorari, to the Supreme Court of the United States. At the option of petitioners, simplified procedures may be used in small tax cases. Small tax cases are final and not subject to review by any court.

Sources of Information

Career Opportunities

Vacancy announcements and information on the court's law clerk program are available online.


Applications, certificates, notices, and other forms can be completed online and then printed.

Taxpayer Information

An online guide provides information—not legal advice—that may be helpful for those representing themselves before the Tax Court. It answers frequent questions that taxpayers ask and explains the process of filing a petition to begin a Tax Court case and things that occur before, during, and after trial. It also features a glossary. | Email:

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