The U.S. Tax Court website provides a variety of resources. For those new to Tax Court, the site has a great introduction video that outlines the process. A useful tool for practitioners is the online version of the “Rules of Practice and Procedure.”
The site offers a nice database for searching opinions. It allows the user to query by date, case name, judge, or opinion type. It also supports keyword searching. A great feature is that is clearly outlines the coverage (TC and Memorandum Opinions go back to Sept. 1995 & Summary Opinions go back to 2001).
The website also includes a way to search for docket listings. It can be searched by docket number or party. Once a particular docket is located, links to e-filed documents are available. And, I would be amiss if I did not mention that the U.S. Tax Court site has the most commonly utilized forms (in fillable format).
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