What to expect at the U.S. Tax Court in Washington, DC

A Tax Court case set for trial in Washington is heard in the court's own building at 400 Second Street NW, before one judge and without a jury. The session opens with a calendar call, the judge sets each trial's time, and cases that have not settled are tried during that session.

Washington is also where every Tax Court case is filed and managed, whatever its trial city. For taxpayers in the District, Northern Virginia and nearby Maryland it is usually the most convenient place of trial, and it is where much of Kathryn Meyer's tax litigation work is focused.

How a case reaches a Washington trial, step by step

1. The petition is filed. Petitions go to the court electronically through DAWSON or by mail to the Washington address, with the $60 filing fee (waivable) and Form 5, the Request for Place of Trial, naming Washington.
2. The IRS answers and the case goes to Appeals. The IRS has 60 days to answer (Rule 36), and most docketed cases are then referred to the IRS Independent Office of Appeals to explore settlement.
3. The case is calendared. Once the case is at issue, the court places it on a Washington trial calendar, first in and first out, and the clerk sends a notice of trial generally about five months ahead.
4. The pretrial order runs. The Standing Pretrial Order sets deadlines for the pretrial memorandum, the stipulation of facts and the exhibits, counted back from the first day of the session.
5. The calendar call. On the first day, each case on the calendar is called in the courtroom, the parties estimate the time needed, and the judge sets trial times (Rule 131(c)).
6. Trial and decision. The judge hears testimony and receives exhibits, usually orders written briefs, and later issues an opinion and a decision.

The filing itself is covered in how to file a petition in the U.S. Tax Court, and the months between the answer and the trial in what happens before a Tax Court trial.

The court at a glance

Why Washington is different from other trial cities

The Tax Court is based in Washington, and its judges and special trial judges travel to preside at trials in 79 U.S. cities. In most of those cities the court borrows space in a federal courthouse or has no permanent courtroom at all; in Virginia, both Richmond and Roanoke are listed with no permanent courtroom, and the address comes with the notice of trial. In Washington the trial is in the court's own building, the same place where its clerk receives every filing.

That has practical effects. All mail goes to Washington even when a case is tried elsewhere, and the court warns that anything sent by regular mail within a week before a trial session may not arrive in time, so a private overnight service or bringing the document to court is safer. Choosing among trial cities is explained in where your Tax Court trial will be held.

On the day of the calendar call

The notice of trial tells you the date and time the session begins, and the court expects the parties to be present and ready. Cases are not necessarily tried in the order listed. If your case settled, the Standing Pretrial Order expects a proposed stipulated decision or a status report before the session; settlements reached during the session are handled on the record. If a party does not appear without excuse, Rule 149(a) allows the court to dismiss the case or to proceed as though the absent party's side had been submitted.

Proceedings are in English. The court's sample Standing Pretrial Order says it is generally each petitioner's responsibility to bring an interpreter, though the court may have one available with advance notice. Testimony is generally taken in open court under the Federal Rules of Evidence (Rule 143), and a party who wants to proceed remotely by Zoomgov must ask by motion no later than 31 days before the session.

What changes the answer

• Where you live. Your legal residence when the petition is filed decides the court of appeals (IRC 7482(b)(1)(A)): a District resident's appeal goes to the D.C. Circuit, a Virginia or Maryland resident's to the Fourth Circuit, which affects the precedent that governs the case.
• Small case or regular case. If no more than $50,000 is in dispute for a year, you may elect small case procedure under IRC 7463, with informal evidence rules and no appeal; see small tax case or regular case.
• Settlement. Most cases settle; the court says so on its own information page, and the route runs through IRS Appeals (Rev. Proc. 2016-22).
• Your place of trial request. The city named on Form 5 controls until the court changes it, and a late motion to change it can be denied (Rule 140).
• Collection or spousal cases. Collection Due Process and innocent spouse cases are also heard by the Tax Court, under Rules 331 and 321, with different review standards; see how the Tax Court reviews a Collection Due Process decision.

For example: a District resident's regular case

For example, imagine a consultant living in the District who petitions the Tax Court over a $72,000 deficiency, asking for Washington as the place of trial. Because more than $50,000 is in dispute for the year, the case runs as a regular case. Appeals cannot settle it, and about five months before a spring session the court sends the notice of trial and the Standing Pretrial Order. The parties file a stipulation of facts 14 days before the session; at the calendar call the judge sets the trial for the third day, and it lasts one day. After briefs, the judge rules partly for each side. If either party appeals, it goes to the D.C. Circuit because the consultant lives in the District; a neighbor across the river in Arlington would appeal to the Fourth Circuit instead. This is a hypothetical, not a real case.

Common mistakes with a Washington trial

• Mailing papers late by regular mail. The court warns that mail sent within a week of the session may not arrive in time.
• Assuming the IRS will bring your documents. Documents given to the IRS are not part of the court record unless made part of the case.
• Skipping the calendar call. The court expects the parties at the call; failing to appear risks dismissal.
• Forgetting witnesses' schedules. Parties must be ready at any time during the session unless the court has set a specific trial time.
• Treating the IRS attorney as a neutral. The court is independent of the IRS; the IRS attorney represents the other side.
• Waiting to raise an interpreter or remote request. Both need advance notice under the Standing Pretrial Order.

What to do this week

1. Confirm the place of trial named in your case, and change it now if Washington would be more convenient.
2. Register for DAWSON so you can file and see documents electronically.
3. Read the Standing Pretrial Order, if you have one, and calendar every deadline.
4. Ask the witnesses you need about their availability during the session weeks.
5. Decide whether to request a remote proceeding or an interpreter.
6. Plan how documents will reach the court on time if you are not filing electronically.

If your case has not yet been filed, gather the papers listed in what to bring to a first meeting about a Tax Court case.

Frequently asked questions

Is the Tax Court part of the IRS?

No. The court describes itself as an independent judicial forum, not controlled by or connected with the IRS. The Commissioner of Internal Revenue is the opposing party, called the respondent.

Can I file in person in Washington?

The court accepts petitions through DAWSON or by mail to its Washington address, and its clerk is open on business days from 8 a.m. to 4:30 p.m. Electronic filing gives an immediate record of the filing time.

What should you bring on the first day of the session?

Copies of the stipulation of facts, your exhibits with page numbers, the pretrial memorandum and the notice of trial, plus any witness you plan to call. The court's checklist suggests arriving about an hour before the start, which leaves time to meet with clinic and calendar call attorneys before your case is called.

Can documents be filed during the session?

Yes. The Standing Pretrial Order says electronic filing through DAWSON remains available during the trial session. Parties who are not registered must send the other side a copy of anything they file.

How long will the trial last?

The parties estimate the time in the pretrial memorandum and at the calendar call. The Standing Pretrial Order asks the parties to tell the judge early if a trial is expected to take three days or more.

What if I would rather pay and sue for a refund?

That route leads to a federal district court or the Court of Federal Claims, not the Tax Court; for Northern Virginia residents the local option is described in filing a tax refund suit in federal court in Alexandria.

Are there free tax clinics for Tax Court cases?

The court's guidance says it may send petitioners a letter from a tax clinic, depending on the trial city, and that clinics are independent of both the court and the IRS. Eligibility depends on income standards.

Can I watch a trial?

The court is a court of record and trials are generally held in open court. Check the posted trial sessions and the building's entry rules before you go.

Representation in the Washington courtroom

Kathryn Meyer spent more than two decades in the IRS Office of Chief Counsel, which represents the IRS in the Tax Court, and now represents taxpayers from her office in Alexandria. To discuss a petition or a case set for trial in Washington, contact the firm or call (571) 560-8674. More about the office and the local courts is on the page for IRS and tax controversy work in Alexandria, Virginia.

Sources

• U.S. Tax Court, Places of Trial
• U.S. Tax Court, Court Information
• U.S. Tax Court, Guidance for Petitioners: Starting a Case
• U.S. Tax Court, Guidance for Petitioners: Things That Occur Before Trial
• U.S. Tax Court, Court Fees
• U.S. Tax Court, Transcripts and Copies
• U.S. Tax Court, Remote Proceedings
• U.S. Tax Court, sample Standing Pretrial Order (regular cases)
• Tax Court Rule 131, Trial Calendars
• Tax Court Rule 140, Place of Trial
• Tax Court Rule 149, Failure to Appear or to Adduce Evidence
• 26 U.S.C. 7482, Courts of review
• 26 U.S.C. 7463, Disputes involving $50,000 or less
• 28 U.S.C. 41, Number and composition of circuits
• Rev. Proc. 2016-22, docketed cases referred to IRS Appeals