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the date they signed the document. The Court will accept digitized signatures and typewritten
names of the other parties or persons if the document contains a statement that the document is
being filed with their consent. Alternatively, documents containing written signatures may be
scanned into PDF or TIFF. On request of the Court, the eFiler shall provide original documents
IMPORTANT NOTICE OF PRIVACY PROTECTION: All filers should not include
taxpayer identification numbers (e.g., Social Security numbers or employer identification
numbers); dates of birth; names of minor children; and financial account numbers on any
document (other than Form 4) filed with the Court.
Per Rule 41(a), a document requiring leave of the Court for filing, such as a Reply filed out of
time or an amended Answer, shall be electronically transmitted separately from an eFiled motion
for leave to file. If the Court grants the motion for leave, then the Court will file the document.
A motion and supporting memorandum of law and related papers must also be eFiled separately.
Before beginning the eFiling process, the eFiler must print the document to be transmitted to
portable document format (PDF) or convert it to tagged image file format (TIFF). The document
must be saved with the appropriate extension (.pdf, .tiff, or .tif). Fillable forms on the Court’s
Web site, such as Entry of Appearance or Notice of Change of Address forms, must first be
printed (rather than saved) to PDF or exported to TIFF so that the data is embedded in the
document. If an eFiler transmits a PDF form before embedding the data, the Court will receive a
blank document and reject it. Alternatively, the eFiler may print a hard copy of the form and then
scan it to PDF or TIFF.
Preparing documents for eFiling may require special software such as Adobe Acrobat; however,
programs currently installed on the eFiler’s computer may include built-in tools to convert
documents into one of the approved formats. For example, Corel WordPerfect (versions 9 and
later) contains a built-in PDF writer and the Microsoft Office suite includes the Microsoft Office
Document Image Writer that permits Microsoft Word documents to be converted to TIFF files
through the “Print” command. Alternatively, eFilers who are unable to convert files through
their word processor may use PDF creation software such as Adobe Acrobat, online PDF
creation services from Adobe (http://createpdf.adobe.com/) and others to do the conversion, or
scan their documents into PDF or TIFF formats. eFilers unfamiliar with the conversion process
should consult their word processor or scanner documentation for capabilities and instructions.
NOTE: The resolution of scanned documents should be 300 dpi (dots per inch). The resolution
may be verified or set in the scanning software before the document is scanned. The software or
scanner documentation should include instructions for verifying or changing resolution. The
page size of all documents shall be 8 1/2 inches wide by 11 inches long. eFilers should verify
that their documents are legible and comply with these requirements before transmitting them to
the Court. The Court will reject documents that are illegible or that do not comply with the
Court’s requirements. See Rule 23
for additional information concerning the form and style of
documents filed with the Court.
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eFiling allows users to submit documents 24 hours a day; however, the Court processes
documents during the Court’s regular business hours. All transmissions the Court has not
processed appear on the eFiler’s list of pending documents. A document will not appear on a
case’s docket sheet until the Court accepts it for filing. The Court will send email notifications
to eFilers (other than IRS practitioners) indicating whether or not a submission was accepted for
filing. The Court sends email notifications for documents eFiled by IRS practitioners to
respondent’s National Office only. When the eFiler is an IRS practitioner, the Court sends email
notification of rejected submissions as they are processed to both the eFiler and to respondent’s
National Office. Email notifications are sent Monday through Friday.
At a minimum, registered users should log on to their Petitioner Access or Practitioner Access
account daily in case a notification was intercepted by a junk mail filter. To reduce the
possibility of notifications being returned as undeliverable to the Court’s email system, eFilers
should add the Court’s domain “ustaxcourt.gov” to their email program’s list of safe senders.
The Tax Court does not respond to sender verification messages automatically generated by junk
email or spam filters. If an email notification is returned (bounces back) as undeliverable to the
Court’s email system or the Court receives a sender verification message from a junk email or
spam filter, the election to receive eService by the eFiler is automatically revoked. As consent to
eService is a prerequisite for eFiling, those users will also lose the ability to transmit documents
electronically. To restore eService and eFiling, the eFiler must log on to Practitioner Access and
update his or her eService preference and enter a valid email address.
An eFiler must send a paper courtesy copy of any eFiled document longer than 50 pages to the
Judge assigned to the case. If no Judge is assigned to the case, the courtesy copy should be
mailed to the Chief Judge. If a document is eFiled in consolidated cases, only one courtesy copy
is required. The courtesy copy should be mailed within three business days of eFiling and should
include a copy of the Court’s email notification that the submission was accepted for filing.
Service of eFiled documents
Each party who eFiles must continue to serve the other party or other persons involved in the
matter in paper form in accordance with Rule 21(b)
if the other party or other persons have not
consented to eService or if the document is filed with the Court in paper form. The eFiler may
view the parties’ chosen method of service on the eFiling screen. If the other party or persons
consent to receive eService, the email Notification of Service sent by the Court constitutes
service of the eFiled document and a certificate of service is not required. If the email
Notification of Service to the Designated Service Person or pro se petitioner is returned (bounces
back) as undeliverable, the Court will revoke their eService election and will notify the eFiler
who must then serve the Designated Service Person or pro se petitioner in paper form. If
eService on those parties or other persons receiving courtesy electronic service fails, the eFiler is
not required to serve them in paper form.
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Status of transmitted documents
The Court sends email notifications to petitioners and the practitioners that represent them
indicating whether a transmission was accepted for filing. The Court sends email notification of
documents from IRS practitioners that are accepted for filing only to the IRS National Office.
The Court sends email notification of rejected documents to both the IRS practitioner and the
IRS National Office. The Court processes documents Monday through Friday. Email
notification of transmissions that are accepted for filing are sent on the day the Court accepts the
document for filing. The Court sends email notification of rejected transmissions as they are
processed. The notification will state a reason for the rejection. In most cases, the eFiler may
transmit a corrected document.
All transmissions that have not been processed by the Court appear on the eFiler’s list of pending
documents. The list may be accessed by clicking the “My Pending” link near the top of the
Petitioner Access or Practitioner Access screen.
Errors and retransmissions
If an eFiler discovers an error in a document before receiving notification that it was accepted or
rejected by the Court, he or she may transmit a corrected document. In cases where there is more
than one petitioner or practitioner with eFiling privileges, only the eFiler who submitted the
original document may resubmit the corrected document. A document may be resubmitted once.
If the document requires further changes after retransmission or acceptance, the eFiler may file a
motion to substitute, a motion to supplement, or a motion to amend the eFiled document in
accordance with the Tax Court Rules of Practice and Procedure.
When retransmitting an eFiling, the document is considered timely only if it is retransmitted no
later than 6:00 a.m. Eastern time on the day after the last day for filing.
Additional information including step-by-step instructions is available in
eFiling Instructions for
and eFiling Instructions for Practitioners
(available on the Court’s Web site).
Maintaining Respondent’s Practitioners
The Court will place on the docket record as counsel for respondent up to five IRS attorneys who
sign and include their valid Tax Court bar number on the first responsive pleading in a case. The
IRS must maintain its attorneys’ access to cases and keep the record/assignment current and
accurate by sending to the Court an electronic file monthly (as a cross-check) to update their
IRS attorneys who are counsel of record for respondent in a case are listed on the “Respondent
Practitioners” screen in eAccess. If the first responsive pleading is a motion and the Answer is
filed later, the Court will also grant those attorneys who sign and include their Tax Court bar
number on the Answer eAccess to the case. Each registered attorney in the Respondent
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Practitioners list for a case may add additional registered IRS attorneys to that case by typing
their Tax Court bar numbers in the boxes to the right of “Add New Tax Court Bar No(s)” and
clicking the “Add Practitioner(s)” button. An attorney may not add himself or herself to a case.
The IRS should remove practitioners from cases in which they are no longer active to limit their
access to petitioner information and so the petitioner knows which IRS attorney to contact about
his or her case. Each of the IRS practitioners listed in a case may remove another IRS
practitioner from that case by clicking the “Remove” hyperlink in the “Remove From Case”
column. An IRS attorney may also remove himself or herself from a case. Any attorney
removed from a case will no longer be listed on the docket sheet as counsel for respondent.
If the last attorney assigned to a case is removed, the Court will automatically assign an IRS
National Office practitioner (as a default) to the case. That practitioner’s name and mailing
address will appear on the docket record so that petitioners may contact him or her about their
case until the default practitioner adds another attorney. The IRS National Office will notify the
Court of the name and Tax Court bar number of the default practitioner. The default practitioner
must be registered for Practitioner Access.
Upon leaving the IRS, a practitioner must notify the Court of his or her new mailing address,
Additional information is available in eFiling Information for IRS Chief Counsel Attorneys
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“Designated Service Person” means the practitioner designated to receive service of documents
in a case. The first counsel of record is generally the Designated Service Person, see Rule
“Document” means any written matter filed by or with the Court including, but not limited to
motions, pleadings, applications, petitions, notices, declarations, affidavits, exhibits, briefs,
memoranda of law, orders, and deposition transcripts.
“Intervenor” is a third party who has an interest in the outcome of the case. The most common
example is the spouse or former spouse of a petitioner seeking innocent spouse relief.
“Participant” is a partner who elects to participate in a partnership action by filing a notice of
election to participate under Rule 245.
“Party”, for purposes of eAccess, means either petitioner(s) or respondent (IRS).
“PDF” means Portable Document Format. Documents in PDF may be opened in Adobe Reader
or an equivalent viewer. Adobe Reader may be downloaded free of charge from the Adobe Web
site (www.adobe.com). Electronic documents may be converted to PDF through a word
processor, third party PDF creation software such as Adobe Acrobat, or online PDF creation
services from Adobe (http://createpdf.adobe.com/) and others. Documents in paper form may be
scanned into PDF.
“Pro Se” means a petitioner who represents himself or herself without a lawyer or an entity
appearing through an authorized fiduciary or officer.
“TIFF” means Tagged Image File Format. Documents may be converted to TIFF through a word
processor or software, such as Microsoft Office Document Imaging, or by scanning into TIFF.
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What Documents May Be eFiled
The table below lists types of documents commonly filed with the Tax Court. Those marked as
ineligible for eFiling must be submitted to the Court in paper form. A document may be eFiled
unless it is listed below as ineligible for eFiling.
Eligible for eFiling?
(filed only by respondent)
Answering Brief for Petitioner
Brief for Petitioner
Reply Brief for Petitioner
Answering Brief for Respondent
Brief for Respondent
Reply Brief for Respondent
Agreed (filed only by respondent)
Eligible for eFiling?
An expert report is submitted to the trial Judge in paper form 30 days before the calendar
call unless directed otherwise by the trial Judge. An expert report may be offered into evidence
at trial. Expert reports are not electronically submitted to the Court.
Any motion that is otherwise appropriate for filing with the Court may be eFiled except
motions specified above as ineligible for eFiling, such as a Motion To Seal. Practitioners should
select “MOTION by petr.” or “MOTION by resp.” from the list of “Filing Documents” to
transmit motions eligible for eFiling.
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Entry of Appearance (filed only by counsel for petitioner)
filed with Amended Petition/Amendment to Petition
Memorandum of Law
Motion and affidavits and/or declarations attached thereto
Motion for Protective Order re: sealing a case/document
Motion for Reconsideration
Motion To Be Exempt from eFiling
(filed only by counsel for petitioner or respondent)
Motion To Enforce Overpayment
Motion To Seal
Motion To Redetermine Interest
Motion To Vacate or Revise Decision
Notice of Appeal
Notice of Election To Participate
Notice of Intervention
by pro se intervenor
by counsel for intervenor
Notice To Be Exempt from eFiling
(filed only by counsel representing petitioners through a
low-income tax clinic or Bar-related pro bono program)
Documents you may be interested
Documents you may be interested