Fees & Charges for Filing Petitions
Making Payment by Check
Any check sent to the U.S. Tax Court will be converted into an electronic funds transfer (EFT). The Tax Court will scan your check and use the account information on it to electronically debit your account for the amount of the check. The debit from your account will usually occur within 24 hours and will be shown on your regular account statement.
The Tax Court will not return your original check. It will be destroyed, but they will keep an electronic copy. If the EFT cannot be processed for technical reasons, your submission of the check for payment authorizes them to process the electronic copy in place of the original check. If the EFT cannot be completed because of insufficient funds, they may try to make the transfer up to two times.
Privacy Information - The United States Tax Courtís authority to collect fees associated with case processing is documented under Title 26, United States Code Sections 7451 & 7471 through 7475. Information captured from checks received will be strictly used in accordance with the petitionerís request to process their respective cases. Furnishing the check information is voluntary, but a decision not to do so may require you to make payment by some other method.
(a) Fees and Charges Payable to the Court:
- Filing petition $60.00
- Application for admission to practice: $35 - Amount set by order of the Court (see Rule 200(a))
- Periodic registration fee - Frequency and amount set by order of the Court (see Rule 200(i))
- Photocopies (plain or certified) -- 50 cents per page
- Certification -- $5 per document
- Filing notice of appeal - Amount determined in accordance with rule 3(e) of the Federal Rules of Appellate Procedure (see also rules 13 and 14 of such rules)
- Transmitting record on appeal - Actual cost of insurance and postage
- U.S. Tax Court Rules of Practice and Procedure (hard copy): $22.00
- Charges for Copies of Transcripts of Proceedings: Transcripts of proceedings before the Tax Court are supplied to the parties and to the public by the official reporter at such rates as may be fixed by contract between the Court and the reporter. Information as to those rates may be obtained from the Clerk of the Court or from the trial clerk at a trial session.
For your information, The Tax Court does not permit electronic filing
at this time. You cannot e-mail or fax your petition. NO DOCUMENTS can be filed
with the Tax Court at their web site or any other e-mail address.
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