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| | United States Tax Court: Home |
 | | 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. |
 | | 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. |
 | | For all non-technical questions, including procedural, case-related, or general questions about the Court, you must contact the Office of the Clerk of the Court at (202) 521-0700 or by postal mail at U.S. Tax Court, 400 Second Street, N.W., Washington, DC 20217, Attention: Office of the Clerk of the Court. |
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