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Chapter VII.  Help
Online support
The “Help” line at the top of every Practitioner Access screen contains links to the following:
Practitioners’ Guide to eAccess and eFiling links to the “Practitioners’ Guide to
Electronic Case Access and Filing” page of the Court’s Web site.  You may download the
entire guide in .PDF format.  Note:  The full document is large and may take several
minutes to download.  In order to hasten download time, each chapter of the
Practitioners’ Guide has been stored as a separate (.PDF) file.  Each hyperlink (text
displayed in blue) links to the corresponding PDF file (i.e., Chapter I links to
Chapter_I.pdf).  Each section within a chapter is bookmarked. The bookmarks will appear
along the left-hand side of the screen when opened in the Acrobat Reader.
The 
eAccess Support Form allows you to submit an online request for assistance or to
report a problem.  Type your full name, email address, Tax Court Bar Number, and the
docket number(s) of the case(s).  Click the drop-down “Support Type” menu and choose
from the list the category that best matches the nature of your question.  To report
unauthorized use of your user name and password as required in the Terms of Use, select
“Report Unauthorized Use of User ID and Password”.  Describe the problem or type your
question in the message box and click the “Submit Form” button.  You will receive a
response by email.  
Telephone support
Practitioners  may contact the Court for assistance between the hours of 9:00 a.m. and 4:30 p.m.
Eastern time, Monday through Friday at the following numbers:
Intake Section--202-521-0700
(1)  General, case-related, or procedural information about the Tax Court;
(2)  Petition filing.
Docket Section--202-521-4650
(1)  Documents and pleadings filed subsequent to petitions;
(2)  Action taken on documents filed;
(3)  Status of cases.
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Appellate Section--202-521-3342 
(1)  Filing of notices of appeal from Tax Court decisions;
(2)  Other procedures relating to appellate review of Tax Court decisions.
Admissions Section--202-521-4629
(1)   Admissions procedures for practice before the Tax Court;
(2)   Request Practitioner Access registration instructions.
Additional Resources
eFiling Information for IRS Chief Counsel Attorneys
(http://www.ustaxcourt.gov/eaccess/eFiling_Information_for_IRS_Chief_Counsel_
Attorneys.pdf)
Notice Regarding Privacy and Public Access to Case Files
(http://www.ustaxcourt.gov/Privacy%20_Notice.pdf)
Tax Court Rules of Practice and Procedure (http://www.ustaxcourt.gov/rules.htm)
Terms of Use (http://www.ustaxcourt.gov/eaccess/Terms of Use.htm)
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Appendix I.  Definitions
“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
21(b)(2).
“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.
“eLodged” refers to any document that is electronically sent to the Court through Petitioner
Access or Practitioner Access but that is not automatically filed.
“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.
- 70 -
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Appendix II.  What Documents May Be eFiled
The table below lists documents commonly found in Tax Court cases and may be used before
eFiling to correctly title a document.  Those marked “NO” in the “Eligible for eFiling?” column
must be submitted to the Court in paper form or, for documents such as expert reports and
discovery requests, are not filed with the Court.  A document may be eFiled unless it is listed
below as ineligible for eFiling.  
References to “petitioner” for purposes of eAccess and eligibility of documents for eFiling may
include petitioners, intervenors, corporations, fiduciaries, and certain other participants.  Unless
an eFiling references a document filed by another party, documents shown below as “filed by
petitioner” do not appear on the list of documents from which counsel for respondent may select
when eFiling and petitioners do not see the documents filed by respondent in their list of
documents.
Description
Code
Category
Eligible for
eFiling?
ADMINISTRATIVE RECORD (filed by respondent)
ADMR
Miscellaneous
AFFIDAVIT OF [name] IN SUPPORT OF [document
name]
AFF
Supporting
Document
AGREED COMPUTATION FOR ENTRY OF
DECISION 
NO
AMENDED [document name]
AMND
Miscellaneous
AMENDED ANSWER (filed by respondent)
AA
Answer
AMENDED CERTIFICATE OF SERVICE OF
[document name]
AMDC
Miscellaneous
AMENDED PETITION (filed by petitioner)
PAP
Petition
AMENDED PRETRIAL MEMORANDUM
APTM
Pretrial
Memorandum
AMENDED REPLY TO ANSWER (filed by petitioner)
RA
Reply
AMENDED SIMULTANEOUS ANSWERING BRIEF
ASAB
Simultaneous
Brief
AMENDED SIMULTANEOUS ANSWERING
MEMORANDA OF LAW
ASAM
Simultaneous
Brief
AMENDED SIMULTANEOUS MEMORANDA OF
LAW
ASML
Simultaneous
Brief
AMENDED SIMULTANEOUS OPENING BRIEF
ASOB
Simultaneous
Brief
AMENDED SIMULTANEOUS SUR-REPLY BRIEF
AISB
Simultaneous
Brief
- 71 -
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Description
Code
Category
Eligible for
eFiling?
AMENDMENT TO [document name]
AMNT
Miscellaneous
AMENDMENT TO AMENDED PETITION (filed only
by petitioner)
PAAP
Petition
AMENDMENT TO ANSWER (filed by respondent)
ATA
Answer
AMENDMENT TO PETITION (filed by petitioner)
ATP
Petition
AMENDMENT TO PRETRIAL MEMORANDUM
ATPM
Pretrial
Memorandum
AMENDMENT TO REPLY TO ANSWER (filed by
petitioner)
RAA
Reply
AMENDMENT TO SECOND AMENDED PETITION
(filed by petitioner)
PASP
Petition
AMENDMENT TO SIMULTANEOUS ANSWERING
BRIEF
ATAB
Simultaneous
Brief
AMENDMENT TO SIMULTANEOUS ANSWERING
MEMORANDA OF LAW
ATAM
Simultaneous
Brief
AMENDMENT TO SIMULTANEOUS MEMORANDA
OF LAW
ATSM
Simultaneous
Brief
AMENDMENT TO SIMULTANEOUS OPENING
BRIEF
ATOB
Simultaneous
Brief
AMENDMENT TO SIMULTANEOUS SUR-REPLY
BRIEF
ATSB
Simultaneous
Brief
AMENDMENT TO THIRD AMENDED PETITION
(filed by petitioner)
PATP
Petition
ANSWER (filed by respondent)
A
Answer
ANSWER TO AMENDED PETITION (filed by
respondent)
AAPN
Answer
ANSWER TO AMENDED PETITION, AS AMENDED
(filed by respondent)
ATAP
Answer
ANSWER TO AMENDMENT TO PETITION
(filed by respondent)
AATP
Answer
ANSWER TO PETITION, AS AMENDED
(filed by respondent)
APA
Answer
ANSWER TO SECOND AMENDED PETITION
(filed by respondent)
ATSP
Answer
ANSWER TO SUPPLEMENT TO PETITION
(filed by respondent)
ASUP
Answer
- 72 -
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Description
Code
Category
Eligible for
eFiling?
ANSWER TO THIRD AMENDED PETITION
(filed by respondent)
ASAP
Answer
APPLICATION FOR WAIVER OF FILING FEE (filed
by petitioner)
APW
Application
APPLICATION TO TAKE DEPOSITION OF [name]
APLD
Application
BRIEF IN SUPPORT OF [document name]
BRF
Supporting
Document
CERTIFICATE AS TO THE GENUINESS OF THE
ADMINISTRATIVE RECORD (filed by respondent)
CERT
Miscellaneous
COMPUTATION FOR ENTRY OF DECISION
COED
Computation
DECLARATION OF [name] IN SUPPORT OF
[document name]
DCL
Supporting
Document
DESIGNATION OF COUNSEL TO RECEIVE
SERVICE (filed by petitioner)
DSC
Miscellaneous
ENTRY OF APPEARANCE (filed by petitioner)
EA
Miscellaneous
INTERVENING PETITION (filed by petitioner)
NO
MEMORANDUM 
MEMO
Memorandum
MEMORANDUM IN SUPPORT OF [document name]
MISP
Supporting
Document
MOTION FOR AN ORDER UNDER FEDERAL RULE
OF EVIDENCE 502(d)
M001
Motion
MOTION FOR AN ORDER UNDER MODEL RULE
OF PROFESSIONAL CONDUCT 4.2
M002
Motion
MOTION FOR APPOINTMENT OF MEDIATOR
M003
Motion
MOTION FOR ASSIGNMENT OF JUDGE
M004
Motion
MOTION FOR CERTIFICATION OF AN
INTERLOCUTORY ORDER TO PERMIT
IMMEDIATE APPEAL
M005
Motion
MOTION FOR CONTINUANCE
M006
Motion
MOTION FOR DEFAULT AND DISMISSAL
M009
Motion
MOTION FOR ENTRY OF DECISION
M007
Motion
MOTION FOR ENTRY OF ORDER THAT 
UNDENIED ALLEGATIONS BE DEEMED
ADMITTED PURSUANT TO RULE 37(c) (filed by
respondent)
M008
Motion
- 73 -
Description
Code
Category
Eligible for
eFiling?
MOTION FOR ESTATE TAX DEDUCTION
DEVELOPING AT OR AFTER TRIAL PURSUANT
TO RULE 156
M010
Motion
MOTION FOR EXTENSION OF TIME
M011
Motion
MOTION FOR INTERNATIONAL JUDICIAL
ASSISTANCE
M012
Motion
MOTION FOR LEAVE TO CONDUCT DISCOVERY
PURSUANT TO RULE 70(a)(2)
M013
Motion
MOTION FOR LEAVE TO FILE
M115
Motion
MOTION FOR LEAVE TO FILE OUT OF TIME
[document name]
M014
Motion
MOTION FOR LEAVE TO SERVE ADDITIONAL
INTERROGATORIES
M015
Motion
MOTION FOR MORE DEFINITE STATEMENT
PURSUANT TO RULE 51
M016
Motion
MOTION FOR NON-BINDING MEDIATION
M017
Motion
MOTION FOR ORAL ARGUMENT
M018
Motion
MOTION FOR ORDER FIXING AMOUNT OF AN
APPEAL BOND
M019
Motion
MOTION FOR ORDER TO RELEASE THE AMOUNT
OF AN APPEAL BOND
M020
Motion
MOTION FOR ORDER TO SHOW CAUSE WHY
CASE SHOULD NOT BE SUBMITTED ON THE
BASIS OF THE ADMINISTRATIVE RECORD
M021
Motion
MOTION FOR ORDER TO SHOW CAUSE WHY
JUDGMENT SHOULD NOT BE ENTERED ON
THE BASIS OF A PREVIOUSLY DECIDED CASE
M022
Motion
MOTION FOR ORDER TO SHOW CAUSE WHY
PROPOSED FACTS AND EVIDENCE SHOULD
NOT BE ACCEPTED AS ESTABLISHED
PURSUANT TO RULE 91(f)
M023
Motion
MOTION FOR PARTIAL SUMMARY JUDGMENT
M024
Motion
MOTION FOR PRELIMINARY INJUNCTION
M025
Motion
MOTION FOR PROTECTIVE ORDER PURSUANT 
TO RULE 103
M026
Motion
- 74 -
Description
Code
Category
Eligible for
eFiling?
MOTION FOR REASONABLE LITIGATION OR
ADMINISTRATIVE COSTS
M027
Motion
MOTION FOR RECONSIDERATION OF FINDINGS
OR OPINION PURSUANT TO RULE 161
M028
Motion
MOTION FOR RECONSIDERATION OF ORDER
M029
Motion
MOTION FOR RECUSAL OF JUDGE
M030
Motion
MOTION FOR REVIEW BY THE FULL COURT
M031
Motion
MOTION FOR REVIEW EN BANC
M032
Motion
MOTION FOR REVIEW OF JEOPARDY
ASSESSMENT OR JEOPARDY LEVY PURSUANT
TO RULE 56
M033
Motion
MOTION FOR SUMMARY JUDGMENT
M034
Motion
MOTION FOR THE COURT TO PAY THE 
EXPENSES OF A TRANSCRIPT (filed by petitioner)
M035
Motion
MOTION FOR THE COURT TO PAY THE 
EXPENSES  OF AN INTERPRETER
M036
Motion
MOTION FOR VOLUNTARY BINDING
ARBITRATION
M037
Motion
MOTION FOR WRIT OF HABEAS CORPUS AD
TESTIFICANDUM
M039
Motion
MOTION IN LIMINE
M040
Motion
MOTION TO ADD LIEN OR LEVY DESIGNATION
M041
Motion
MOTION TO ADD SMALL TAX CASE
DESIGNATION
M042
Motion
MOTION TO AMEND ORDER
M043
Motion
MOTION TO APPOINT AN INTERPRETER
PURSUANT TO RULE 143(f)
M045
Motion
MOTION TO APPOINT NEW TAX MATTERS
PARTNER
M044
Motion
MOTION TO APPOINT TAX MATTERS PARTNER
M117
Motion
MOTION TO AUTHORIZE PROPOSED SALE OF
SEIZED PROPERTY (filed by respondent)
M046
Motion
MOTION TO BE EXCUSED FROM APPEARING AT
THE TRIAL SESSION
M047
Motion
- 75 -
Description
Code
Category
Eligible for
eFiling?
MOTION TO BE EXEMPT FROM E-FILING
NO
MOTION TO BE RECOGNIZED AS NEXT FRIEND
(filed by petitioner)
M049
Motion
MOTION TO BIFURCATE
M050
Motion
MOTION TO CALENDAR
M051
Motion
MOTION TO CALENDAR AND CONSOLIDATE
M052
Motion
MOTION TO CERTIFY FOR INTERLOCUTORY
APPEAL
M055
Motion
MOTION TO CHANGE OR CORRECT CAPTION
M056
Motion
MOTION TO CHANGE PLACE OF HEARING OF
DISCLOSURE CASE
NO
MOTION TO CHANGE PLACE OF SUBMISSION OF
DECLARATORY JUDGMENT CASE
M058
Motion
MOTION TO CHANGE PLACE OF TRIAL
M059
Motion
MOTION TO CHANGE SERVICE METHOD
M060
Motion
MOTION TO CLARIFY ORDER
M061
Motion
MOTION TO CLOSE ON GROUND OF
DUPLICATION
M062
Motion
MOTION TO COMPEL DISCOVERY
M063
Motion
MOTION TO COMPEL PRODUCTION OF
DOCUMENTS
M064
Motion
MOTION TO COMPEL RESPONSES TO
INTERROGATORIES
M065
Motion
MOTION TO COMPEL THE TAKING OF
DEPOSITION
M066
Motion
MOTION TO CONSOLIDATE
M067
Motion
MOTION TO CORRECT AND CERTIFY RECORD 
ON APPEAL
M053
Motion
MOTION TO CORRECT TRANSCRIPT 
M054
Motion
MOTION TO DEPOSE PURSUANT TO RULE 74
M068
Motion
MOTION TO DETERMINE THE TAX MATTERS
PARTNER
M069
Motion
MOTION TO DISMISS
M070
Motion
- 76 -
Description
Code
Category
Eligible for
eFiling?
MOTION TO DISMISS FOR FAILURE TO
PROPERLY PROSECUTE
M071
Motion
MOTION TO DISMISS FOR FAILURE TO STATE 
A CLAIM UPON WHICH RELIEF CAN BE
GRANTED
M072
Motion
MOTION TO DISMISS FOR LACK OF
JURISDICTION
M073
Motion
MOTION TO DISMISS FOR LACK OF
PROSECUTION
M074
Motion
MOTION TO DISMISS ON GROUNDS OF
MOOTNESS
M075
Motion
MOTION TO ENFORCE A REFUND OF
OVERPAYMENT PURSUANT TO RULE 260
(filed by petitioner)
M076
Motion
MOTION TO ENFORCE SUBPOENA
M077
Motion
MOTION TO EXTEND TIME TO MOVE OR FILE
ANSWER (filed by respondent)
M078
Motion
MOTION TO FILE DOCUMENT UNDER SEAL
NO
MOTION TO IMPOSE A PENALTY
M080
Motion
MOTION TO IMPOSE SANCTIONS
M081
Motion
MOTION TO INTERVENE
NO
MOTION TO MODIFY DECISION IN ESTATE TAX
CASE PURSUANT TO RULE 262
M083
Motion
MOTION TO PERMIT EXPERT WITNESS TO
TESTIFY WITHOUT A WRITTEN REPORT
REGARDING INDUSTRY PRACTICE 
PURSUANT TO RULE 143(f)(2)
M084
Motion
MOTION TO PERMIT LEVY (filed by respondent)
M088
Motion
MOTION TO PRECLUDE
M085
Motion
MOTION TO PROCEED ANONYMOUSLY
NO
MOTION TO QUASH OR MODIFY SUBPOENA
M087
Motion
MOTION TO REDETERMINE INTEREST
PURSUANT TO RULE 261
M089
Motion
MOTION TO REMAND
M090
Motion
- 77 -
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