US Tax Court Opinions, Rules & Forms Now Available Free Online
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The U.S. Tax Court has made selected TC, Memorandum & Summary Opinions available free online (click "historical opinions").

TC and Memorandum Opinions are available from January 1, 1999 while Summary Opinions begin with January 1, 2001. Users can search by case name, judge, date and opinion type. No keyword or subject searching is yet available.

Current opinions are available by clicking on "Today's Opinions."

The court has also made its Rules of Practice and Procedure, as well as numerous interactive forms available online. The forms include:

  • Admissions Application for Attorneys
  • Admissions Application for Non-Attorneys
  • Designation of Place of Trial
  • Entry of Appearance
  • Petition for Small Tax Deficiency Cases (includes instructions and required forms for disputes based upon a Notice of Deficiency where the amount in dispute does not exceed the limitation for small tax case treatment. For other types of disputes, see RULES and follow the petition requirements for the type of dispute. For example, see Rule 331(b), for petition requirements in Lien/Levy Actions.)
  • Subpoena


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