What is the procedure for filing a petition?
A petition may be mailed or hand-delivered to the Court for filing. The address of the Court is United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217. Upon receipt, the petition is stamped “filed” by the Clerk’s Office and assigned a special docket number. Once a case is assigned a docket number, that number should be shown on all future documents sent to the Tax Court.
