Petition

• Legal Form Number: 2
• Section: Tax Court
• Court: U.S. Tax Court

United States Tax Court

Washington, DC 20217

Filing a Case in the United States Tax Court

Before filing your case in the United States Tax Court, please read

these instructions carefully. It is important that you properly complete your

petition and submit all required documents. Please do not submit tax forms,

receipts, or other types of evidence with your petition.

You can file your petition electronically on the Court’s website,

www.ustaxcourt.gov, by following the Court’s eFiling & Case Management page to

DAWSON, the Court’s electronic filing and case management system. If you do

not already have one, create a DAWSON account. Follow the prompts and

instructions for filing a petition and accompanying required documents. For

further important information and guidance, see “Guidance for Petitioners” on the

Court’s website or the “Information for Persons Representing Themselves Before

the U.S. Tax Court” booklet available from the Tax Court.

Alternatively, you can file a petition by mailing it, along with the required

documents listed below, to United States Tax Court, 400 Second Street, N.W.,

Washington, D.C. 20217. Please make sure to enclose the following items

with your petition:

1) A copy of any Notice of Deficiency, Notice of Determination, or Final

2) Your Statement of Taxpayer Identification Number (Form 4). This is the only

document that should include personal information (e.g., Social

Security Number, Individual Taxpayer Identification Number).

3) The Request for Place of Trial (Form 5).

4) The $60 filing fee, payable by check, money order, or other draft, to the “Clerk,

United States Tax Court,” or, if applicable, the application for waiver of filing

fee. If the filing fee is not paid or waived, the case will be dismissed.

Determination the IRS sent you. Omit or redact (e.g., black out or cover)

your personal information (e.g., Social Security Number, Individual

Taxpayer Identification Number) on the IRS notice or determination.