Top Taxes

• 11/20/09 - The Tax Court has adopted an amendment to its Rules of Practice and Procedure authorizing the filing of documents in all Tax Court cases effective January 1, 2010.  The Court is also considering a proposal requiring in the near future electronic filing for most parties represented by practitioners admitted to practice before the Court, and has invited comments on the proposed eFiling requirement to be received by the Court by December 21, 2009.
• 09/18/09 - The Tax Court has adopted amendments to various Rules of Practice and Procedure to conform them more closely with the Federal Rules of Civil Procedure.
• 03/27/09 - The Court has proposed amendments to conform its Rules of Practice and Procedure more closely with selected procedures from the Federal Rules of Civil Procedure.

2008

• 10/09/08 - Judge Richard T. Morrison Sworn In.
• 10/03/08 - The Court has adopted amendments to its Rules of Practice and Procedure regarding whistleblower award actions and electronic service, and other amendments to its Rules and forms.
• 08/04/08 - Judge David Gustafson Sworn In.
• 08/01/08 - Judge Elizabeth Crewson Paris Sworn In.
• 06/02/08 - The Court has proposed amendments to its Rules of Practice and Procedure regarding whistleblower award actions and electronic service, and other amendments to its Rules and forms.
• 04/30/08 - The Tax Court has issued a press release announcing the date and time of the 2008 written exam for admission to practice for applicants other than attorneys at law.
• 01/15/08 - The Court has adopted amendments to its Rules regarding privacy issues and access to its electronic case files, and other amendments to its Rules and forms.

 2007

• 12/27/07 - The Tax Court has announced that it has published on its web site requirements for Tax Clinics and Student Practice Programs.
• 11/27/07 - Announcement regarding Final Status Report.
• 08/30/07 - In Memory of Special Trial Judge Carleton D. Powell.
• 04/26/07 - The Court has adopted the privately funded seminars disclosure policy established by the Judicial Conference of the United States.
• 04/03/07 - Amendment to Rule 25(b), Tax Court Rules of Practice and Procedure, adopted.
• 02/16/07 - The Court has proposed amending its Rules of Practice and Procedure to include District of Columbia Emancipation Day, April 16, as a legal holiday for purposes of computing time.
• 01/16/07 - The Court has proposed amending its Rules of Practice and Procedure to address privacy issues and public access to its electronic case files and to make miscellaneous and conforming changes.
• 01/12/07 - Amendment to Rule 173(b), Tax Court Rules of Practice and Procedure, adopted.

 2006

• 11/28/06 - Comments regarding the proposed amendment to Rule 173(b), Tax Court Rules of Practice and Procedure, received, and effective date of the proposed amendment extended until further notice by the Court. For more information, see the Press Release.
• 09/12/06 - The Court has proposed amending its Rules of Practice and Procedure, requiring the filing of answers by the Commissioner of Internal Revenue in all small tax cases.
• 05/03/06 - Written Exam for Admission to Practice Announced.
• 02/28/06 - Judge John O. Colvin Elected Chief Judge.
• 01/27/06 - The installation of a new telephone system necessitates changes to the Court's telephone numbers.

 2005

• 12/12/05 - The Court has proposed amending its Rules of Practice and Procedure by issuing an Interim Rule and Interim Procedures regarding the establishment of an electronic filing pilot program.
• 12/06/05 - The Tax Court will begin accepting credit card payments presented in person at the courthouse and converting checks into electronic funds transfers on December 19, 2005
• 10/20/05 - The Court session scheduled to commence on October 24, 2005 in Miami, Florida, has been cancelled until further notice
• 09/21/05 - Amendments to Rules of Practice and Procedure Adopted
• 09/01/05 - The Court session scheduled for the week of November 14, 2005 in New Orleans, Louisiana, has been cancelled until further notice
• 07/07/05 - Proposed Amendments to the Rules of Practice and Procedure announced
• 06/20/05 - Robert R. Di Trolio Becomes Clerk of the Court

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This guide provides information, but not legal advice, for individuals who represent themselves before the Tax Court. It answers some of taxpayers' most frequent questions. It is a step-by-step explanation of the process of:

1. Filing a petition to begin your Tax Court case
2. Things that occur before trial
3. Things that occur during trial
4. Things that occur after trial
5. Definition of terms (Glossary)

For more detailed information, consult the Tax Court Rules of Practice and Procedure, available on this Web site. See RULES. A copy of the Tax Court Rules may be obtained for $30.00 by writing to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217, and enclosing a check or money order for that amount payable to the "Clerk, United States Tax Court." Please do not send cash.

Judges:

• John O. Colvin, Chief Judge
• Mary Ann Cohen
• Maurice B. Foley
• Joseph H. Gale
• Joseph Robert Goeke
• David Gustafson
• James S. Halpern
• Mark V. Holmes
• Diane L. Kroupa
• L. Paige Marvel
• Richard T. Morrison
• Elizabeth Crewson Paris
• Michael B. Thornton
• Juan F. Vasquez
• Thomas B. Wells
• Robert A. Wherry, Jr.

Senior Judges:  

• Renato Beghe
• Herbert L. Chabot
• Carolyn P. Chiechi
• Howard A. Dawson, Jr.
• Joel Gerber
• Harry A. Haines
• Julian I. Jacobs
• David Laro
• Arthur L. Nims, III
• Robert P. Ruwe
• Laurence J. Whalen

Special Trial Judges:  

• Peter J. Panuthos, Chief Special Trial Judge
• Robert N. Armen
• Lewis R. Carluzzo
• John F. Dean
• Stanley J. Goldberg

 
  The IRS is the US government agency responsible for tax collection and tax law enforcement  
  HM Revenue and Customs official website providing information about the UK's customs and tax departments  
  Information on the US Embassy in London, United Kingdom.  
  Information on UK Government benefits  
  Limited Housing costs for US individuals abroad  
  2007/08 and 2008/09 UK Tax rates  
  A list of all US tax treaties.  
  UK National Insurance (Social Security)  
  Maximum foreign per diem rates per location        
  State by State guide providing information on State taxes.        
  Information about the United States program of international Social Security agreements        
  2007 US Federal Tax Rates        
2008 US Federal Tax Rates        
  US Social Security      

 
  Application for an ITIN W7 FORM  
  For individuals arriving in the UK P86 FORM  
  US Power of Attorney 2848 FORM  
  For individuals leaving the UK P85 FORM  
  Form to disclose non US bank accounts FOREIGN BANKS FORM  
  For individuals to determine domicile DOM 1 FORM  
  US IRS Forms  
  UK Self Assessment Forms