All rules and procedures for the united states tax court such as filing a petition includes both regular and or small tax case s case procedures that were effective on january 2 2010. United states tax court 400 second street nw washington dc 20217 telephone 202 521 0700. All rules and procedures for the united states tax court such as filing a petition includes both regular andor small tax case s case procedures. Rules of practice and procedure united states tax court notice the enclosed pages represent rules provided on an interim basis pending formal publication in the reports of the court by. The evolution of trial practice in the united states tax court article on the evolution of trial practice in rules of practice and procedure to address
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