How to Locate Tax Court Cases
The U.S. Tax Court hears disputes over U.S. tax law, and tens of thousands of cases are filed there each year, mostly over income taxes, but also over estate, pension, gift and excise taxes. The court offers online access to opinions, orders, decisions and docket sheets. Interested parties can visit the court in Washington, D.C., to review full filings, including confidential tax returns, in some cases.
Instructions
- 1
Go to the court's website, ustaxcourt.gov.
2Click "Docket Inquiry." Find the tab marked "Docket Inquiry" along the row of tabs at the top of the web page. After clicking it, you can search for court cases by the docket number, the corporate name or the individual participant's name. Performing this search will allow you to review the procedural history of the case, such as when it was filed, the date subsequent filings were made and trial dates.
3Search opinions. To the left of the "docket inquiry" tab is a link marked "Opinions Search." You can search for the court's final opinion and other decisions here according to date, name of the participant. You can also look for specific text by searching for keywords. This page also allows you to narrow your searches to those made by a specific judge. It's important to note that opinions aren't issued in each case. You may, for example, find a case using docket search. But if a settlement was reached, there won't be an opinion issued.
4Visit the court. You can visit the court to review the initial filings. This might be useful for complex cases, because you can see what the parties argued and how the judge decided the case. You may also see some of the evidence that was filed, which may include tax returns and private financial statements. These filings are not available online at this time unless you are a tax lawyer or have a pending case before the court.
United States Tax Court
400 Second St., NW
Washington, DC 20217
202-521-0700
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