Practitioners’ Guide

to Electronic Case
Access and Filing

United States Tax Court

Washington, D.C.
August 6, 2020
 Contents
Chapter I. Practitioner Access. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Terms of Use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Hardware and Software Requirements . . . . . . . . . . . . . . . . . . . . . 2

Chapter II. Registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Chapter III. Accessing Case Information . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Logging on to Practitioner Access . . . . . . . . . . . . . . . . . . . . . . . . 12
Resolving Problems Logging On . . . . . . . . . . . . . . . . . . . . . . . . . 14
Logging Off Practitioner Access. . . . . . . . . . . . . . . . . . . . . . . . . . 21
Viewing the Docket Sheet and Documents . . . . . . . . . . . . . . . . . 21
Service Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
My Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
The Docket Sheet and the Case Index . . . . . . . . . . . . . . . . . 24
Resolving Problems Viewing Documents . . . . . . . . . . . . . . 26
Searching Docket Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Case Entry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Party Search . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Corporate Search . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

Chapter IV. Maintaining Your Profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

Updating Profile Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Change User Name. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Change Password . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Change Security Image . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Change Security Questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
My Notifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35

Chapter V. Electronic Service (eService) . . . . . . . . . . . . . . . . . . . . . . . . . 36

Chapter VI. Electronic Filing (eFiling). . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

Exemption from eFiling for Low-Income Taxpayer Clinics
and Bar-Sponsored Pro Bono Programs . . . . . . . . . . . . . . . 38
Good Cause Exception to eFiling . . . . . . . . . . . . . . . . . . . . . . . . . 38
What Documents May Be eFiled . . . . . . . . . . . . . . . . . . . . . . . . . 39
Timeliness of eFiled Documents . . . . . . . . . . . . . . . . . . . . . . . . . 40
Format and Style of Documents. . . . . . . . . . . . . . . . . . . . . . . . . . 41
Consolidated Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
eFiling Wizard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Service of eFiled Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
My Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Errors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
 Checklist for eFiling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
eFiling Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Navigating the eFiling Process . . . . . . . . . . . . . . . . . . . . . . 50
General Instructions - eFiling in “My Cases” . . . . . . . . . . . 51
eFilings That Require Additional Information . . . . . . . . . . 58
Stipulations of Facts and Requests for Admissions . . 58
Opposition To, Redacted, Response To, Reply To,
and Unredacted . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Certificates of Service and Amended Certificates
of Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Amended, Amendments, Supplemental, and
Supplements To . . . . . . . . . . . . . . . . . . . . . . . . . . 60
eFiling in a Case Without Having Prior eAccess -
Entries of Appearance, etc. . . . . . . . . . . . . . . . . . . . . . . . . . 61
Documents Requiring Permission (Leave) for Filing
and Supporting Documents . . . . . . . . . . . . . . . . . . . . . . . . . 68
eFiling the Motion for Leave To File . . . . . . . . . . . . . . . . . . 69
eFiling documents in support of the Motion for Leave
To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
eLodging documents and documents in support of
eLodged documents . . . . . . . . . . . . . . . . . . . . . . . . . . . 74

Chapter VII. Help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79

Online Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
Telephone Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Additional Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80

Appendices

Appendix I. Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
Appendix II. What Documents May Be eFiled . . . . . . . . . . . . . . . . . . . . . 82
Appendix III. Sample Format - Notice Regarding the Submission of
Exhibits or Attachments in Original Format . . . . . . . 98

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99

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 Chapter I. Practitioner Access
The U.S. Tax Court (the Court) provides electronic access (eAccess) allowing
persons representing petitioners and respondent who are admitted to practice
before the Tax Court (referred to here as “practitioners”) to electronically view
documents in their Tax Court case or cases. Practitioners who register for
Practitioner Access and agree to the Terms of Use have online access to information
and documents, consent to electronic service of documents in their cases (eService),
and are eligible to electronically submit documents (eFile). eFiling is mandatory
for most parties represented by counsel (practitioners) in cases with
petitions filed on or after July 1, 2010. Initial filings, such as the petition, may
be filed only in paper form; thus, eFiling in a case can be commenced only after a
petition has been filed in the Tax Court in that case. See Rule 26(b) and Chapter VI
“Electronic Filing (eFiling)”.

Terms of Use

During eAccess registration, practitioners must agree to the Terms of Use,

set forth below

Acceptance of the Terms of Use constitutes an agreement to abide by all

Court Rules, policies, and procedures governing the use of the Court's
electronic access and filing system. By registering for eAccess, practitioners
consent to receive electronic service (eService) of documents pursuant to
Rule 21(b)(1)(D). Practitioners and petitioners who consent to receive
eService agree to regularly log on to eAccess to view served documents. The
combination of user name and password serves as the signature of the
individual filing the documents. Individuals must protect the security of
their login credentials and immediately notify the Court by submitting an
online eAccess Support Form if they learn that their account has been
compromised. In that event, the Court will deactivate the user's current
account and issue new registration instructions, which will permit the user to
establish a new secure user name and password for their eAccess account.
The Terms of Use can be changed at any time without notice.

Acknowledgment of Policies and Procedures

I understand that:

• I must provide accurate and complete information when I

register for electronic access. I must promptly notify the Court
of any changes to that information.

• Registration is for my and my authorized agent's use only, and I

am responsible for preventing unauthorized use of my user
name and password. If I believe there has been unauthorized
 use, I must notify the Court by completing and submitting the
online eAccess Support Form.

The United States Tax Court reserves the right to deny, limit, or suspend
eAccess or eFiling to anyone: (1) Who provides information that is
fraudulent, (2) whose usage has the potential to cause disruption to the
system; or (3) who in the judgment of the Court is misusing the system.

Hardware and Software Requirements

Practitioners must have access to computers meeting the following minimum

requirements:

• Computer and web browser: Windows computer system capable of running

Internet Explorer 6.0 (or later) or Firefox 2.0 (or later) is required to use
eAccess. Other systems (Macintosh, Linux) and browsers (Opera, Safari, etc.)
may work but are not officially supported. The Court’s eAccess system is not
compatible with mobile devices such as smartphones (iOS (Apple iPhone),
Android, Windows, etc.) or tablet computers (iPad, Surface, Kindle, etc.).

• PDF viewer. Documents viewable in eAccess are in PDF and may be opened
in Adobe Reader 5.0 (or later) or an equivalent viewer. Adobe Reader may be
downloaded free of charge at the Adobe website
(http://get.adobe.com/reader/). When installing this product, please review
and follow Adobe’s directions to use Adobe Reader.

• Internet access. High-speed cable or DSL internet service is required.

• Electronic mail (email). A valid email address is required.

• Portable Document Format (PDF) or Tagged Image File Format (TIFF)

compatible word processing software. Documents may be eFiled only in PDF
or TIFF formats. Some word processing programs have the capability to
convert documents to PDF. Alternatively, eFilers who are unable to convert
files through their word processor may use third party PDF creation software
such as Adobe Acrobat, online PDF creation services, or scan their documents
into PDF or TIFF formats.

• Scanner. A scanner is required only if the practitioner wishes to eFile

documents that were not prepared using a word processing program, require
original signatures in addition to that of the eFiler, or exist only in paper
format. Scanned documents may be submitted only in PDF or TIFF formats.
Additional software may be required if the scanner is incapable of scanning
directly to PDF or TIFF.

• Printer. A printer is required only if a user wishes to print documents.

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 Chapter II. Registration
The Court’s Admissions Section sends registration instructions to newly
admitted practitioners with their certificates of admission and to unregistered
practitioners upon request. Interested practitioners may contact the Admissions
Section at (202) 521-4629. The instructions include a temporary user name and
password allowing one-time access to Practitioner Access for registration purposes.
A valid email address is required for registration. The temporary user name and
password are valid for 30 days after the date printed on the registration
instructions. Practitioners who require an extension may contact the Admissions
Section at (202) 521-4629.

Note: By registering for eAccess, you consent to receive eService of

documents and agree to regularly log on to Practitioner Access to view served
documents.

Practitioners requiring assistance should submit an eAccess Support Form

(https://psa.ustaxcourt.gov/eAccessSupport/) or telephone the Court at
(202) 521-0700.

1. Open your web browser, such as Microsoft Internet Explorer, and browse to
the Court’s website: www.ustaxcourt.gov.

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2. Click “eFiling & Case Maintenance” at the top of the home page and then
“eAccess”.

3. Scroll down the page and click the gray button on the right labeled
“Practitioner Access”.

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4. Type the temporary “User Name” from the registration instructions the
Court sent you and click the “Submit” button. The User Name must be typed
in ALL CAPS. It may contain the letter “O”, but will not contain the number
zero (“0”).

Note: The temporary User Name and Password are valid for 30 days from
the date of the Court’s letter. If you are unable to complete the registration
process within the time allowed, you must contact the Admissions Section at
(202) 521-4629 to extend the deadline.

5. Enter the password from the registration instructions the Court sent you and
click “Log on & Accept Terms of Use”. The password must be typed in ALL
CAPS. It may contain the letter “O”, but will not contain the number zero
(“0”). Note: You will see dots rather than characters as you type in the
password box. To view the Terms of Use, click the hyperlinked (blue) text.

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6. Complete the form by entering the required information and click “Next”.
Required information is indicated by an asterisk (*):

a. New User Name - The new username must be 10 to 34 characters in

length and contain only letters and numbers.

b. New Password - The case-sensitive password must be 10 to 34

characters long and contain at least one capital letter and at least one
number or special character such as a symbol (*, #, _) or punctuation.
Leading and trailing spaces are not allowed. As you type, you will see
a password strength indicator. You should use a strong password.
You must type the same password in both the New Password and
Confirm New Password boxes.

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c. Service E-mail Address - This is the primary Practitioner Access
email address to which the Court will send email notifications of
service. The email address entered must be a valid address that is
able to receive messages from the Court. You should provide an email
address that is not used by any other practitioner. You will not be able
to reset your User Name or Password if your email address is linked to
another practitioner. Enter only one email address. You must type
the same email address in both the Service E-mail Address and
Confirm Service E-mail Address boxes.

d. Recovery E-mail Address - Optional. This is an alternate email

address that you may use to recover or reset user names and
passwords. It cannot be the same as your primary email address. The
email address entered must be a valid address that is able to receive
messages from the Court. Enter only one email address. You must
type the same email address in both the Recovery E-mail Address
and Confirm Recovery E-mail Address boxes.

e. Primary Phone Number - Enter your 10-digit telephone number and

click the radio button to indicate whether it is a landline or mobile
number.

f. Secondary Phone Number - Optional. Enter another 10-digit

telephone number and click the radio button to indicate whether it is a
landline or mobile number.

g. Bar State 1/Bar-Reg. No. - Attorneys must enter bar membership

information for at least one state or the District of Columbia. You may
enter information for two additional state bars in the boxes provided.
If you wish to enter additional state bar information, you must first
click the “Yes” radio button in answer to “Do you wish to provide
additional bar numbers?” to display additional boxes. The bar
registration number box may be left blank if the state bar to which you
are admitted does not assign bar numbers. Note: As a security
measure, the new password boxes are reset each time you click the
“Yes” button. You must re-enter the new password to proceed.

h. Agree to the Terms of Use - Click the box to agree to the Terms of
Use. Click the hyperlinked (blue) text to view the Terms of Use.

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7. Select a security image:

a. Select a category from the drop-down list to display sixteen random

photos.

b. Click an image to preview it in a new window. To view a new set of

images, click the refresh button or select a different category from the
drop down list.

c. You may choose again by clicking “Pick a Different Image” or finalize

your selection by clicking “Pick This Image”.

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8. After you have selected a security image, you must enter a description of the
image and click “Next”. When you log on to Practitioner Access after
registering, you should see the image you selected and the description you
created. If you do not see them, contact the Court at (202) 521-0700 or
submit an eAccess Support request. Do NOT enter your password.

9. Select three security questions from the drop-down lists, type your answers to
each of the questions, and click the “Next” button.

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 Please pay close attention to how you type the answers. When you log on to
Practitioner Access after registering, you must enter the answer to one of
your security questions exactly as you typed it during registration, including
any spaces and punctuation. For example, if you selected “In what city or
town was your first job?” as your question and typed “New York, NY” as the
answer, you will not be able to log in if you type “New York”, “New York NY”
or “New York, N.Y.” The Court cannot reset the security questions. If you
are unable to correctly answer one of the three questions, you will
need to re-register.

10. Enter the confirmation code.

a. Once you have submitted the registration information, the system

automatically sends an email message from [email protected] to the
primary email address you entered in step 6 to validate the address
and verify that your email account is able to receive messages from the
Court. The message contains a Confirmation Code that you must
enter to activate your Practitioner Access account.

b. The confirmation code must be typed in ALL CAPS. If you prefer, you
may copy the code (without quotation marks) from the email message
and paste it in the Confirmation Code box. If you have multiple codes,
please use the one you received most recently.

c. Click “Next”.

Your Practitioner Access registration cannot be completed without entering

the confirmation code. If you do not receive the message containing the
confirmation code, your junk email filter may be blocking it. The Tax Court

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 does not respond to sender verification messages automatically generated by
junk email or spam filters. Please add “ustaxcourt.gov” to your email
program’s list of safe or trusted domains. If you use Gmail, you may need to
create a filter to direct the Court’s messages to your Inbox. The Court’s
system will generate and send another Confirmation Code if you click the
“Re-send confirmation code” button. If you still do not receive the
confirmation message, you should register with a different email address.

11. Indicate your email notification preferences, and click the “Next” button.

a. The Court will send eService notifications via email sent to your
primary email address. You may provide up to 2 additional email
addresses to which the Court will send courtesy notifications of service.

b. You may elect to receive informational emails from the Court by

clicking the “Yes” radio button in response to “Consent to information
emails from the Court?” You may change your election after
registration by clicking the “Update Info” link and changing the
selection to “No”.

c. Indicate whether you would like the Court to group email notifications
into a single message when possible.

You have successfully registered and may now use Practitioner Access.

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 Chapter III. Accessing Case Information
Logging on to Practitioner Access

1. To log on to Practitioner Access after registration, click the gray Practitioner

Access button near the bottom-right eAccess page webpage
(http://www.ustaxcourt.gov/electronic_access.html).

2. Enter the new user name you created during registration and click “Submit”.
If you do not remember your user name, select the “Click here if you forgot
your user name” link and follow the prompts. See page 15 for more
information.

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3. Type the answer to your security question exactly as you typed it during
registration, including any punctuation or spaces. For example, if
you selected the “In what city or town was your first job” question and typed
“New York, NY” as the answer, you must type “New York, NY” as the
answer. You will not be able to log on if you type “New York”, “New
York,NY” or “New York, N.Y.” Click the “Submit” button.

If you do not want to answer the security question each time you log on from
the same computer, you may check the box below the security answer block
and you will not be prompted to answer a security question on subsequent
login attempts.

If you are unable to correctly answer the question, you may click the “Ask
another one of my questions” button (see red box above). This option is
available only if you selected and answered three security questions for your
Practitioner Access profile.

For security reasons, you cannot log on to Practitioner Access without

correctly answering a security question. If you cannot gain access, you will
need to re-register. If you wish to do so, please submit an eAccess Support
Form or call the Court to delete your existing Practitioner Access profile.
Once your profile is deleted, you may use the User Name and Password from
the Court’s original letter containing registration instructions to register for
Practitioner Access. If you no longer have the letter, please contact the
Admissions Section at (202) 521-4629 to request another.

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4. If you see the security image you selected and the description you typed
during registration, type your new password and click the “Log on & Accept
Terms of Use” button to continue. If you do not see the security image and
description, contact the Court at (202) 521-0700 or submit an eAccess
Support request. If you do not remember your password, select the “Click
here if you forgot your password” link and follow the prompts. See page 18
for more information.

Resolving Problems Logging On

You may reset your Practitioner Access user name and/or password if you do
not remember them or you are unable to log on. Follow the steps below to select a
new user name and/or password and access your account. Either the Service E-mail
address or Recovery E-mail address in your Practitioner Access profile must be
valid and able to receive automatically generated messages from the Court. The
email address must be unique. It cannot be linked to any other practitioner.

If you think you are correctly entering your username or password, it is

possible there is a corrupt cookie or data stored in your web browser. Try deleting
your browser’s cookies, passwords, and form data. If you are using Internet
Explorer, click “Tools” and “Delete Browsing History”, and then click the
appropriate button. You may also try using a different internet browser or
computer.

Please confirm your computer meets the minimum eAccess hardware and
software requirements: Windows computer system capable of running Internet
Explorer 6.0 (or later) or Firefox 2.0 (or later) is required to use eAccess. Other

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systems (Macintosh, Linux) and browsers (Opera, Safari, etc.) may work but are not
officially supported. The Court’s eAccess system is not compatible with mobile
devices such as smartphones (iOS (Apple iPhone), Android, Windows, etc.) or tablet
computers (iPad, Surface, Kindle, etc.).

1. Resetting your user name:

a. If you do not remember your user name, select the “Click here if you
forgot your user name” link which will open a new tab in your browser.

b. Click the box next to “I’m not a robot”.

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c. When a green check appears in the box next to “I’m not a robot”, click
“Next”.

d. Enter your primary email address in the “Service E-mail Address ”

box. Alternatively, you may click the “Ask for Recovery E-mail
Address” button if you are unable to access your service email account.

e. Click “Next”.

f. Type the answer to your security question exactly as you typed it

during registration, including any punctuation or spaces. For example,
if you selected the “In what city or town was your first job?” question
and typed “New York, NY” as the answer, you must type “New York,
NY” as the answer. You will not be able to log on if you type “New
York”, “New York,NY” or “New York, N.Y.” If you are unable to

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 correctly answer the question, you may click the “Ask another one of
my questions” button. If you are unable to correctly answer one
of the three questions, you will need to re-register.

g. The system will automatically send an email message containing a

Recovery PIN to the email address you entered in step e above. If you
do not receive the message, check your junk or spam folder. You may
also click the “Click here if you did not receive the Recovery PIN and
another one will be sent to you” button to generate and email another
PIN. If you receive more than one Recovery PIN, please use the one
you received most recently.

h. You must enter a new user name and click “Save”. The new username
must be 10 to 34 characters in length and contain only letters and
numbers.

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 i. Click the “Close” button to return to the Practitioner Access login tab
and enter your new user name.

2. Resetting your password

a. If you forget your password, click the “Click here if you forgot your
password” link below the password box to display the “Forgot
Password” page.

b. Click the box next to “I’m not a robot”. Respond to the reCAPTCHA
challenge to prove that you are not a computer program trying to
access the system.

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c. When a green check appears in the box next to “I’m not a robot”, click
“Next”.

d. Enter your primary email address in the “Service E-mail” address box.
Alternatively, you may click the “Ask for Recovery E-mail Address”
button if you are unable to access your service email account.

e. Click “Next”.

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f. Type the answer to your security question exactly as you typed it
during registration, including any punctuation or spaces. For example,
if you selected the “In what city or town was your first job?” question
and typed “New York, NY” as the answer, you must type “New York,
NY” as the answer. You will not be able to log on if you type “New
York”, “New York,NY” or “New York, N.Y.” If you are unable to
correctly answer the question, you may click the “Ask another one of
my questions” button. If you are unable to correctly answer one
of the three questions, you will need to re-register.

g. The system will automatically send an email message containing a

Recovery PIN to the email address you entered in step d above. If you
do not receive the message, check your junk or spam folder. You may
also click the “Click here if you did not receive the Recovery PIN and
another one will be sent to you” button to generate and email another
PIN. If you receive more than one Recovery PIN, please use the one
you received most recently.

h. You must enter and confirm a new password. The case-sensitive

password must be 10 to 34 characters long and contain at least one
capital letter and at least one number or special character such as a
symbol (*, #, _) or punctuation. Leading and trailing spaces are not
allowed. As you type, you will see a password strength indicator. You
should use a strong password. Click “Save”.

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 i. Click the “Close” button to return to the Practitioner Access login tab
and enter your new password.

Logging Off Practitioner Access

At the end of your Practitioner Access session, you may log off the system by
clicking the “Logout” hyperlink in the upper-right corner of the screen below the
date.

Viewing the Docket Sheet and Documents

Registered users may view case information and documents available in

electronic form in their case(s) by logging on to Practitioner Access. Practitioners
representing petitioners may access documents in a case after filing the petition,
entry of appearance, substitution of counsel, motion to substitute parties and
change caption, notice of intervention, notice of election to intervene, or notice of
election to participate. Only IRS practitioners who signed and included their Tax
Court bar number on the first responsive document submitted to the Court or those
IRS practitioners who have been added to the case may access documents in a case.
IRS practitioners with eAccess privileges in a case may add or delete additional IRS
practitioners who have registered for eAccess. It is the responsibility of the IRS to
timely remove from all cases practitioners who leave the IRS. The IRS must also

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maintain their attorneys’ access to cases and keep the record current and accurate
by sending an electronic file to the Court monthly to update IRS practitioners.
Additional information is available in eFiling Information for IRS Chief Counsel
Attorneys.

NOTE: Transcripts of hearings and trials are not electronically viewable

until 90 days after the proceeding.

What Can Be Viewed Through eAccess?

In cases commenced before 2005, documents filed after January 12, 2009, and
in all other cases, documents filed after March 1, 2008, are viewable through
eAccess.

What Cannot Be Viewed Through eAccess?

The following documents cannot be viewed through eAccess:

• Documents in sealed cases

• Individual documents that have been sealed or deemed stricken
from the record
• Documents in disclosure cases (i.e., cases where the docket
number ends with the letter “D”)
• Transcripts (until 90 days after the date of the proceeding)

As a reminder, the general public may use Docket Search on the Court’s
website to view all Tax Court opinions, orders, decisions, and docket records in
unsealed cases without registering for eAccess.

Service Documents:

After successfully logging on, practitioners will see a list of unviewed

documents eServed in their cases on the “My Service” page. If all previously
eServed documents have been viewed and no new documents have been served, you
will see the “No Unviewed Service Documents” message. Documents served in
paper, if any, will not appear on the “My Service” page.

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 If new documents have been served or you have not viewed previously served
documents, they will be listed on the “My Service” page. The page displays the date
of service, the docket number and caption of the case, type of document served, and
a “View” hyperlink showing the number of pages in the document. Clicking the
hyperlinked docket number will take you to the “Case Index” for the case. Clicking
the “View” hyperlink in the “Service Document” column will open the document in
Adobe Reader or equivalent PDF viewer. The PDF viewer’s toolbar appears directly
above the document window. If the displayed document is larger than the screen or
consists of multiple pages, the scroll bars on the right side of the window may be
used to move through the document. Clicking the appropriate icons on the toolbar
will save or print the document.

Note: If you represent multiple parties in the same case, you may receive a
separate eService notification for each document served on each party you
represent.

Documents will remain on the list of unviewed service documents until they
are viewed. Clicking the “View” hyperlink to download a document counts as

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viewing the document. After the service view is exhausted, the document may be
viewed again from the Case Index or Miscellaneous Unfiled Documents.

If the document window opens to a blank screen, please see page 26 for
instructions on changing your Adobe Acrobat or Adobe Reader settings. Should you
encounter problems viewing documents, please seek help immediately.

My Cases:

To access cases in which you have filed the petition or entered an appearance,
click the “My Cases” hyperlink near the top of the page to display a list of your open
cases. Clicking the blue docket number will display the docket sheet for the
selected case.

Clicking the “Closed Cases” radio button above the list of cases will display
only closed cases. Click the hyperlinked docket number to view the docket sheet for
the selected case.

You may also click the “Open and Closed Cases” radio button to display all
your cases (both open and closed).

The Docket Sheet and the Case Index:

The docket sheet contains the Case Index--a list of all filings and proceedings
in the case. To print the docket sheet, click the gray “View/Print Docket Sheet”
button located above the Case Index to open a printer friendly version. Click the
print button in the printer friendly window.

For documents filed after March 1, 2008, in cases commenced after 2004, the
“Document” column contains a “View” hyperlink which includes the number of
pages of the filed document. The Tax Court does not impose user fees or charge to

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view, save, or print documents. To view a document, click the hyperlink once. In
the example below, to view the Petition, click the “View 11” hyperlink. Please allow
a sufficient amount of time for the document to open. Large documents take longer
to open.

Documents are in portable document format (PDF) and require Adobe Reader
or equivalent to view them. Clicking “View” launches Adobe Reader or an
equivalent PDF viewer and displays the document within the browser window. The
PDF viewer’s toolbar appears directly above the document window. If the displayed
document is larger than the screen or consists of multiple pages, the scroll bars on
the right side of the window may be used to move through the document. Clicking
the appropriate icons on the toolbar will save or print the document. A document
may be saved or printed each time it is viewed through eAccess, and parties are
encouraged to do so.

If the document window opens to a blank screen, please see below for
instructions on changing your Adobe Acrobat or Adobe Reader settings. Should you
encounter problems viewing documents, please seek help.

The docket sheet also contains links (see the red box, above) to certain
correspondence documents, eFiling, and information on parties, participants, and
practitioners in the case.

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• Miscellaneous Unfiled Documents - displays a list of viewable documents
that were not filed in the case, such as correspondence from the Court.

• Service Parties - displays the parties in the case who require service with
the type of service (paper or electronic) they receive and the party whom they
represent, if any.

• Parties - displays petitioners, intervenors, corporations, and fiduciaries in

the case, and their counsel, if any.

• Participants - displays the partner(s) who elect(s) to participate in a

partnership action by filing a notice of election to participate under Rule 245.

• Respondent Practitioners - displays the attorneys representing the IRS.

• eFiling - displays the eFiling form that allows you to electronically transmit
documents to the Court. See Chapter VI “Electronic Filing (eFiling)” for more
information.

Resolving Problems Viewing Documents

To avoid problems using eAccess, add www.ustaxcourt.gov to your list of

trusted sites and change your browser settings to allow pop-up windows on the
Court’s website. The Court requires high-speed cable or DSL internet service to use
eAccess. Dial-up service may not allow a document to download before the eAccess
connection times out.

A large document may take several minutes to open, even with a high-speed
connection. Please allow sufficient time for it to download. The system will alert
you when the document is very large (greater than 500 pages or 500MB).

Practitioner Access is not compatible with mobile devices, such as tablet

computers or smartphones. You should attempt to view documents only from a
notebook or desktop computer.

The Court’s system sends a Notification of Service immediately after a

document is eFiled. The document must be indexed before it may be viewed
through Practitioner Access. This may take several minutes or longer, depending
on the size of the document and volume of transactions the system is processing.
The Court recommends waiting approximately 30 minutes after receiving the
Notification of Service before attempting to view the document eServed.

Adobe Acrobat, Adobe Reader, or equivalent PDF viewer is required to view

documents. Adobe Reader may be obtained free of charge from the Adobe website
(www.adobe.com). If you are having trouble viewing a document, try downloading
and installing the latest version of the viewer.

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 If a document opens to a blank screen or you receive an error when opening a
document, a setting in Adobe Acrobat or Adobe Reader may be preventing it from
opening. To change the setting:

1. Close Practitioner Access and all web browser windows.

2. Launch Adobe Reader. (Depending on your computer, you may need to click
the “Start” button and then “All programs”, and select Adobe Reader from the
list of programs.)

3. Select “Edit” on the menu and then click “Preferences”.

4. Select the “Internet” category on the left of the “Preferences” window.

5. Uncheck “Allow fast web view” box under “Web Browser Options”.

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6. Click OK.

7. Exit Adobe Reader.

8. Reboot your computer.

9. Log on to Practitioner Access and view your document.

Note: Updating Adobe Reader and Adobe Acrobat may reset the “Allow fast
web view” setting. Verify that the “Allow fast web view” box is unchecked each time
you update either program.

Searching Docket Records

Practitioner Access allows you to search for cases and view Docket records of
unsealed cases to which you do not have eAccess. You may also view opinions,
orders, and decisions which are available to the public. Note: Orders and decisions
entered before March 1, 2008, are not viewable. You may search by docket number
(Case Entry), the name of a party (Party Search), or the name of a corporation
(Corporate Search).

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Case Entry:

To search for a case by docket number, click the “Case Entry” link, type the
Docket Number, and then click the “Search” button to display the docket sheet.

Party Search:

To search by the petitioner’s name, click the “Party Search” link, enter the
petitioner’s last name (required), and click the “Search” button. You may narrow
the search by entering the first name, middle initial, and/or state.

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 Click the hyperlinked docket number in the search results to select a case.

Corporate Search:

If the petitioner is a corporation, click the “Corporate Search” link, enter one
key word from the petitioner’s name in the “Keyword 1” box, and click “Search”.
You may narrow the search by entering a second key word in the “Keyword 2” box.
Any cases found will be displayed. Click the hyperlinked docket number in the
search results to select a case.

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 Chapter IV. Maintaining Your Profile
Updating Profile Information

The system will periodically prompt you to review and update the
information in your Practitioner Access profile. You may update the information at

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any time by clicking the “Update Info” link. Make the needed changes and click the
“Save” button to submit the information to the Court.

If you are changing or adding an email address, the new email address you
provide must be able to receive automatically generated messages from the Court.

By accepting the eAccess Terms of Use, you are required to regularly log on
to your Practitioner Access account in case a notification was intercepted by the
email program’s junk mail filter. To reduce the possibility of notifications being
returned as undeliverable to the Court’s email system, you should add the Court’s
domain “ustaxcourt.gov” to your email program’s list of safe senders. The Court
does not respond to sender verification messages automatically generated
by junk email or spam filters or monitor bounced-back messages from
practitioners.

Change User Name

To change your user name, click the “Change User Name” link and enter a
new user name in the top box. The new username must be 10 to 34 characters in
length and contain only letters and numbers. Type the new user name again in the
“Confirm New User Name” box. Click the “Save” button to save the change.

Change Password

To change your password, click the “Change Password” link. Type the
current password (the password you used to log on most recently to Practitioner
Access) in the “Old Password” box and enter the new password in the “New
Password” box. The case-sensitive password must be 10 to 34 characters long and
contain at least one capital letter and at least one number or special character such
as a symbol (*, #, _) or punctuation. Leading and trailing spaces are not allowed.

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Type the new password again in the “Confirm New password” box. Click the “Save”
button to validate and save the change.

Change Security Image

To change your security image or its description, click the “Change Security
Image” link. The current image and description are displayed. To select a different
image, click the “Click here to change your Security Image” link. Select a new
image as on page 8. You may change the description by deleting the existing text
from the box and then typing a new description. Click the “Save” button to save
your changes.

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Change Security Questions

To change your security questions, click the “Change Security Questions”

link. The current questions and answers are displayed. Select a different question
from one of the security question drop-down lists. Type the answers to the new
questions in the “Answer” fields and then click the “Save” button to save the
changes.

Please pay close attention to how you type the answer. When you log on to
Practitioner Access after registering, you must provide the answer to your security
question exactly as you type it during registration, including spaces and
punctuation. For example, if you selected the “In what city or town was your first
job?” question and typed “New York, NY” as the answer, you must type “New York,
NY” as the answer. You will not be able to log on if you type “New York”, “New
York,NY” or “New York, N.Y.” If you are unable to correctly answer the question,
you may click the “Ask another one of my questions” button. If you are unable to
correctly answer one of the three questions, you will need to re-register.

There is no way to reset the security questions should you be unable to

correctly answer one of the questions. You will need to re-register. If you would
like to do so, please contact the Court by submitting an eAccess Support Form
(https://psa.ustaxcourt.gov/eAccessSupport/) or by telephone at (202) 521-0700, and
we will delete your existing profile. You may use the temporary User Name and
Password from the Court’s letter containing registration instructions to re-register
immediately after the profile is deleted. If you do not have the letter, you may
request another.

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My Notifications

You can elect to receive email notifications when decisions, opinions, and/or
orders are filed in cases in which you are not counsel of record. When documents
that meet the selected criteria are served, you will receive an email notification. To
view a document, use Case Entry, Party Search, or Corporate Search (see page 28)
to access the case, and then click the relevant “View” hyperlink.

1. Enter the Docket Number.

2. Select the type of document for which you would like to receive service
notifications from the following: All Serviceable Types, Decision, Opinion,
Order.

3. Click the “Add Notification” button.

To stop receiving email notifications in a certain case or for a specific type of

document, click the corresponding link in the “Remove” column (see red box below).

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 Chapter V. Electronic Service (eService)
Rule 21(b)(1)(D) of the Tax Court Rules of Practice and Procedure authorizes
service by electronic means if the person served consented in writing. Rule 21(b)(5)
authorizes such service through the Court’s eAccess system pursuant to procedures
prescribed by the Court.

An eFiler may use the Court’s transmission facilities to electronically serve

those parties or persons in the case who have consented to electronic service.
Registration for Practitioner Access constitutes consent to electronic service as
provided in these procedures.

Each time a party eFiles a document, the Court’s eAccess system generates
an email Notification of Service to all parties and persons in the case who have
consented to electronic service. The Notification of Service in conjunction with the
entry on the Court’s electronic docket record constitutes service on all parties who
have consented to electronic service. A certificate of service is not required with the
eFiled document. Similarly, each time the Court issues a document in a case, a
Notification of Service is generated to all parties who have consented to electronic
service.

Upon receipt of the Court’s email Notification of Service, the recipient should
log on to eAccess to view/download the document(s) from the list of unviewed
Service Documents. The document may also be saved or printed at this time. The
document is removed from the unviewed Service Document list after the user clicks
the View link. Practitioners are required to regularly log on to Practitioner Access
to view served documents.

Note: The Court’s system sends a Notification of Service immediately after a

document is eFiled. The document must be indexed before it may be viewed
through eAccess. This may take several minutes or longer, depending on the size of
the document and volume of transactions the system is processing.

The filing party must make paper service on service parties who have not
consented to electronic service. The filing party must also make paper service when
filing a document with the Court in paper form.

Parties cannot use the Court’s transmission facilities to make service of

documents, such as discovery requests, that are not filed with the Court. The Court
cannot serve documents that are not filed, such as expert reports.

Simultaneous briefs (briefs due by all parties to the Court on the same day)
will be added to the Case Index as they are filed but will not immediately be served
or be viewable through Practitioner Access. The Court will serve simultaneous

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briefs when all have been received. Simultaneous briefs may be viewed through
Practitioner Access after service.

If the Court’s email Notification of Service to a pro se petitioner is returned

(bounces back) to the Court’s system as undeliverable, the Court will revoke the
petitioner’s consent to electronic service and notify the eFiler, who must then serve
the pro se petitioner in paper form and eFile a certificate of service in the case. The
Court will also notify the pro se petitioner on whom eService failed and provide
instructions for restoring eService. Electronic service is optional for petitioners, and
they are not required to take further action unless they wish to eFile documents
going forward.

The Court does not monitor bounced-back emails from practitioners or

provide paper service to practitioners registered for Practitioner Access. To reduce
the possibility of notifications being misclassified as spam or returned as
undeliverable, practitioners should add the Court’s domain “ustaxcourt.gov” to their
email program’s list of safe senders and update their email address in the event it
changes.

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 Chapter VI. Electronic Filing (eFiling)
Electronic filing (eFiling) is mandatory for most parties represented
by counsel (practitioners) in cases with petitions filed on or after July 1,
2010. See Rule 26(b). The eFiling requirement is substantially in accord with
eFiling policies applicable in other Federal Courts. Mandatory eFiling does not
apply to pro se petitioners, including petitioners assisted by low-income taxpayer
clinics and Bar-sponsored pro bono programs that participate in Tax Court calendar
calls; practitioners who apply to the Court for and are granted relief from the
requirement to eFile based on good cause; documents filed at trial sessions; or
documents not eligible for eFiling in the Tax Court, such as petitions and sealed
documents. The Court will not accept for filing any document required to be eFiled
under this policy that is submitted by mail or delivered to the Clerk’s Office in
paper form. The Tax Court Rules of Practice and Procedure (Rules) are applicable
to all documents filed with the Court. Practitioners may find additional
information below.

Counsel who are registered for Practitioner Access, agree to the eAccess
Terms of Use, and are in good standing with the Court may eFile documents from a
computer that meets the minimum requirements for eAccess. The petition may
be filed only in paper form; thus, eFiling in a case can be commenced only after
a petition has been filed in the Tax Court in that case. Any counsel for respondent
with eFiling privileges may eFile the first responsive pleading in a case.
Thereafter, only respondent’s counsel who signed the answer or who have been
given access to the case by an IRS attorney in the case may eFile in it.

Exemption from eFiling for Low-Income Taxpayer Clinics and

Bar-Sponsored Pro Bono Programs

Practitioners employed by low-income taxpayer clinics or who assist

taxpayers as part of a Bar-sponsored pro bono program may, but are not required
to, eFile on their clients’ behalf. Practitioners who wish to be exempt from eFiling
under the low-income taxpayer clinic/Bar-sponsored pro bono program exemption
must file a motion to be exempt from eFiling in each case in which they wish to be
exempt.

Good Cause Exception to eFiling

Upon motion and a showing of good cause, the Court may exempt a
practitioner who has entered an appearance in a case (or cases) from eFiling and
permit filing in paper form. If a practitioner is unable to eFile, he or she must file
in each case for which he or she is seeking to be exempt a paper motion for leave to
be exempted from eFiling (motion for exemption) and show good cause (i.e.,
hardship to the practitioner) why he or she cannot eFile. A motion for exemption, if
granted, does not alter any preexisting deadlines. Accordingly, the practitioner may

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also wish to submit in paper form, along with the motion for exemption, any
responsive documents that are due to ensure all filing deadlines are met. Note: If
the Court grants a practitioner’s motion for exemption, he or she will be ineligble to
receive electronic service (eService) in that case. If the practitioner who seeks to be
exempted from eFiling is counsel of record in more than one case, he or she must
file a separate motion to be exempt in each case in which he or she seeks to be
exempt from eFiling.

What Documents May Be eFiled

Practitioners must electronically transmit all documents eligible for eFiling,

except those filed at trial sessions, if the petition was filed on or after July 1, 2010.
The table on page 82 includes the documents that may be filed with the Tax Court.
Practitioners may consult the list while preparing documents to ensure they are
correctly titled and to determine whether they are eligible for eFiling. As an aid to
eFilers when they select the title of the document to be filed, the table also includes
the document category, such as “Motions” or “Miscellaneous Documents” in which
the document may be found. Those documents marked as ineligible for eFiling
must be submitted to the Court in paper form. If the eFiler selects an ineligible
document type during the eFiling process, the system will display an error message.

If a practitioner eFiles a document in a case in which the petition was filed

before July 1, 2010, he or she must eFile all subsequent documents in the case
(except ineligible or sealed documents). A user who wishes to submit a document in
paper form after filing other documents electronically must submit a motion
requesting approval of the Court to do so. The Court will automatically reject and
return to the sender documents submitted in paper form (that are otherwise
required to be eFiled) when unaccompanied by a motion requesting leave to file in
paper form.

Exhibits or attachments, if any, to eFiled documents must be electronically

transmitted to the Court and must be included in the same electronic file as the
eFiled document. (Trial exhibits are not eFiled.) Exhibits or attachments that are
not in a format that readily permits electronic conversion to PDF or TIFF format,
such as blueprints and software, may be mailed to the Court with a cover sheet
including the caption, docket number, title of the electronically transmitted
document, and date the document was eFiled (see page 98 for sample format). The
eFiled document should indicate which exhibits or attachments are not
electronically transmitted (and thus not included in the eFiled document), and the
eFiler must serve a copy of the exhibits or attachments on the opposing party in the
format in which they are filed with the Court.

Documents in the nature of evidence are not received into evidence merely by
virtue of being eFiled. The parties may offer evidentiary materials to the Court at
the time of trial.

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 Unlike exhibits which are included in the document file, a document
requiring leave of the Court for filing, such as a Reply filed out of time, must be
electronically transmitted in a separate document from an eFiled motion for leave
to file per Rule 41(a) of the Tax Court Rules of Practice and Procedure. However,
the document requiring leave must be submitted in the same transaction as the
motion. For example, a practitioner should eFile a motion for leave to file a reply
out of time (motion.pdf) and add the Reply (reply.pdf) when prompted to attach the
document to be eLodged. The motion will be eFiled and the Reply will be eLodged.
If the Court grants the motion for leave, then the Court will file the Reply. A
motion for leave with supporting memorandum of law and related papers must also
be eFiled in separate documents but in the same transaction. See instructions on
page 68 for additional information on eFiling documents requiring leave and
supporting documents.

Affidavits, briefs, declarations, and memoranda that are filed in support of

documents other than motions for leave may be filed in separate transactions. For
example, a practitioner may file a motion for summary judgment in one transaction
and a declaration in support for the motion in another transaction.

All documents in disclosure cases (i.e., cases where the docket number ends
with the letter “D”) and sealed cases must be filed in paper form. In addition,
motions to seal a document or a case, motions for protective order requesting that
something (i.e., address, document, or case) be sealed, and responses to motions to
seal must also be filed in paper form.

Documents filed in paper form may be hand-delivered to the Tax Court

between 8:00 a.m. and 4:30 p.m. (eastern time) or mailed to:

United States Tax Court

400 Second Street, N.W.
Washington, D.C. 20217-0002

Documents filed by those who are not parties to a case must be filed in paper
form because those persons do not have eAccess to the case. For example, if a party
serves a subpoena on a witness, the witness may file a motion to quash, but must do
so in paper form.

Timeliness of eFiled Documents

A document will be considered timely filed if it is electronically filed at or

before 11:59 p.m., eastern time, on the last day of the applicable period for filing.
See Rule 22(d).

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 A problem with the eFiler’s systems or equipment will not excuse an
untimely filing. In such a circumstance, the eFiler may seek appropriate relief from
the Court, i.e., file a motion with the Court requesting an extension of time. If
technical difficulties at the Court prevent eFiling, the time for eFiling will be
extended appropriately. The Court will post notices regarding extension of time for
eFiling on the Court’s website after the problem is resolved. Planned outages will
be posted in advance on the Court’s website. As indicated below, petitions may
not be eFiled and the previous paragraph does not apply to petitions.

Format and Style of Documents

Each document transmitted in electronic form must state below the docket
number on the first page that it has been filed electronically. For example:

UNITED STATES TAX COURT

WASHINGTON, DC 20217

JOHN H. and MARY A. SMITH, )

)
Petitioners )
)
v. ) Docket No. 50000-09.
)
COMMISSIONER OF INTERNAL REVENUE, ) Filed Electronically
)
Respondent )

MOTION FOR CONTINUANCE

IMPORTANT NOTICE OF PRIVACY PROTECTION: All filers should

refrain from including or should redact taxpayer identification numbers
(e.g., Social Security numbers or employer identification numbers); dates
of birth; names of minor children; and financial account numbers.

Paper documents containing taxpayer identification numbers that will be

scanned for transmission to the Court should be photocopied and then the
information redacted (deleted). There are two effective methods:

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 1. All the text to be redacted may be cut out (literally) and the clippings
properly disposed of (shredded). This method will always be 100%
effective.

2. The sections to be redacted may be covered with opaque (100%

impenetrable by light; neither transparent nor translucent) tape or
paper. The use of plain paper should be avoided as the scanner may
pick up images through the paper. Some black paper may allow some
light reflection and should be used with care.

The document must include the typed name of the user under whose user
name and password the document is transmitted which serves as the eFiler’s
signature on all electronic documents filed with the Court. In addition, a party may
eFile a document containing a digitized signature or a scanned document
containing a written signature. The document must contain the eFiler’s Tax Court
bar number, address, telephone number, and email address. For example:

James M. Scott
Tax Court Bar No. SJ0000
111 Elm Street
Washington, DC 20000
Telephone: (202) 555-1212
email: [email protected]

Except for stipulated decisions, documents that require signatures in

addition to that of the eFiler, such as a stipulation or motion signed by two
practitioners, may be electronically transmitted; however, the eFiler must maintain
the paper copy (with all required original signatures) for a period of 18 months after
the decision in the case is final.

In light of the COVID-19 emergency, the Court has adopted more flexible
signature requirements for stipulated decisions to minimize delays in the filing of
stipulated decisions in otherwise settled cases:

1. The Court authorizes a party to electronically file a stipulated decision when

they have received a high-resolution TIFF or PDF image of a decision signed
by the other party, even though the filing party may not receive an original
signed decision.

2. The Court authorizes the party electronically filing the stipulated decision to
sign the image file electronically using a digital image of an actual signature.
Stipulated decisions should only be filed when they contain the signatures
(original or digital) of all parties.

3. The Court modifies the requirement that the party filing the stipulated
decision must maintain a paper copy of the stipulated decision with all

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 required original signatures for an 18-month period and provides instead
that the party filing the stipulated decision must maintain for an 18-month
period the original electronic copy of the decision signed by the other party as
it was transmitted to the filing party.

4. With respect to sealed cases, the Court requires the parties to alert the Court
that stipulated decisions have been electronically secured and to seek the
Court’s guidance on how to file the stipulated decisions.

Documents bearing multiple signatures must contain the address and

telephone number of each signer and the date he or she 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 must provide
original documents for review.

Below is an example of the signature page of a motion electronically

transmitted by two practitioners, James M. Scott and Martha L. Johnson. James
Scott is eFiling on behalf of his associate; therefore, his signature is not required
but may be included. Martha Johnson’s signature is digitized in the example, but
the Court would also accept the document if the signature were typed or if the page
were scanned with her written signature.

WHEREFORE, it is prayed that this motion be granted.

Date: May 1, 2020 James M. Scott

Tax Court Bar No. SJ0000
111 Elm Street
Washington, DC 20000
Telephone: (202) 555-1212
email: [email protected]

Date: May 1, 2020 Martha L. Johnson

Martha L. Johnson
Tax Court Bar No. JM0000
111 Elm Street
Washington, DC 20000
Telephone: (202) 555-1212

Documents must be printed to portable document format (PDF) or converted

to tagged image file format (TIFF) and saved with the appropriate extension (.pdf,
.tiff, or .tif) before beginning the eFiling process. Fillable forms on the Court’s
website, such as Entry of Appearance or Notice of Change of Address forms, must

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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. 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, some programs currently installed on the eFiler’s computer, such
as Corel WordPerfect (versions 9 and later), and Microsoft Word, have the
capability to convert documents to PDF. Alternatively, eFilers who are unable to
convert files through their word processor may use third party 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 may strike 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.

Consolidated Cases

Motions to consolidate and documents eFiled in consolidated cases must be

eFiled if one or more of the cases was commenced on or after July 1, 2010. The
caption of the document must list all the docket numbers of the cases in
chronological order beginning with the lowest number (i.e., the oldest case first).
The case with the lowest docket number is the lead case. See Rule 141(a).

When eFiling a motion to consolidate, amended motion to consolidate, motion

to calendar and consolidate, or amended motion to calendar and consolidate, the
eFiler is required to enter in chronological order all cases to be consolidated,
making sure all are entered correctly.

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1. Enter a docket number in the spaces provided and click the “Add” button.

2. Repeat until all cases have been added. If a docket number is incorrect, click
the “Remove” button.

3. Click “Next”.

4. Proceed to step 7.c., “Attach the document” beginning on page 54.

Documents are usually eFiled in the lead case. For example, the eFiler
would file a motion to calendar for a time and date certain in the lead case and the
system will add the docket entry and link the motion to the case index for each case

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in the consolidated group. However, the eFiling system allows the eFiler to select
whether a document is eFiled in all cases, some cases, or only one case in the group.
For example, if there are five cases in a consolidated group and three of the cases
have the same petitioner, the eFiler would select the docket numbers of those three
cases when filing a notice of change of petitioner’s address, and the system will add
the notice to the records of those specific cases. Similarly, a motion to compel
discovery may be filed in only one of the cases in a consolidated group.

An entry of appearance or a substitution of counsel may not be filed in a

consolidated group of cases. The eFiler must file a separate document in each
docket number. See Rule 24(a)(3).

If one or more of the parties in a consolidated group requires paper service,

the document must include a certificate of service.

eFiling Wizard

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 The Court’s system includes an eFiling Wizard to guide the eFiler through
the eFiling process. The Wizard will ask questions to construct the docket entry for
the document. During the eFiling process, the system builds and displays the
docket entry based on the answers and the options selected. The Wizard is
mandatory for the first ten eFiling transactions. Beginning with the eleventh
document, the eFiler may turn the Wizard off (or on) at any time. The Court
recommends that eFilers use the Wizard while eFiling all documents.

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’ method of
service by clicking the “Service Parties” link above the Case Index. A certificate of
service is required to be transmitted to the Court with the document if the
designated service person for the opposing person or party receives paper service or
if additional paper service is required. If you are entering an appearance on behalf
of a petitioner who receives paper service, you do not need to include a certificate of
service if all other parties have consented to eService. The Notification of Service in
conjunction with the entry on the Court’s electronic docket record constitutes
service on all parties who have consented to electronic service.1

In addition to serving the Designated Service Person, the Court will send a
courtesy copy of the Notification of Service to the eFiler and all registered Petitioner
Access and Practitioner Access users in the case who have consented to eService.

Simultaneous briefs (briefs due by all parties to the Court on the same day)
will be added to the Case Index as they are filed but will not immediately be served
or be viewable through Practitioner Access. The Court will serve simultaneous
briefs when all have been received. Simultaneous briefs may be viewed through
Practitioner Access after service.

Note: The Court’s system sends a Notification of Service immediately after a

document is eFiled. The document must be indexed before it may be viewed
through eAccess. This may take several minutes or longer, depending on the size of
the document and volume of transactions the system is processing.

Users should log on to Practitioner Access 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

1
If the email Notification of Service to a pro se petitioner is returned (bounces
back) as undeliverable to the Court’s system, the Court will revoke the petitioner’s
consent to electronic service and notify the eFiler, who must then serve the pro se
petitioner in paper form and eFile a certificate of service in the case.

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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 or monitor bounced-back emails from
practitioners.

My Transactions

Documents are entered on the record automatically as they are transmitted

to the Court. They are eFiled and eServed as the Court receives them. A list of the
filer’s eFiling transactions is available on the “My Transactions” page. The eFiler
may view, save, or print the transaction receipt by clicking the hyperlinked
transaction number.

Errors

Documents are immediately filed and entered on the record. If an eFiler

discovers an error in an eFiled document, he or she may eFile a motion to
supplement or a motion to amend the eFiled document in accordance with the Tax
Court Rules of Practice and Procedure.

The Court’s Docket Section will review all eFiled documents. The Docket
clerk may correct certain errors in the docket entry or the document filed. The
errors will be indicated in a Notice of Docket Change. The Court will preserve the
original information provided by the eFiler and note the correction(s) in a Notice of
Docket Change which will appear on the docket record.

The Court may also order that a document be deemed stricken from the
record. The docket entry for a stricken document will remain on the docket record
but will be modified by adding “STRICKEN” to the end of the docket entry. The
Court may make certain stricken documents unviewable by the parties. For
example, a document eFiled in the wrong case will be deemed stricken and the
contents will not be viewable.

Checklist for eFiling

Have I:

• Registered for Practitioner Access and accepted the Terms of Use?

• Added the Court’s domain “ustaxcourt.gov” to my email program’s list of safe
senders so that email notifications do not bounce?
• Stated on the first page of my document that it has been filed electronically?
• Included my name, Tax Court bar number, address, telephone number, and
email address on the document?
• Verified that my document is in PDF or TIFF format and is legible?

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• Refrained from including or redacted taxpayer identification numbers (e.g.,
Social Security numbers or employer identification numbers); dates of birth;
names of minor children; and financial account numbers?
• Served the other party or other persons involved in the matter in accordance
with Rule 21(b)?
• Retained a copy of the document for my records?

eFiling Instructions

Counsel who have registered for Practitioner Access may use the instructions
below to eFile in their cases. Counsel for petitioners may eFile an entry of
appearance, substitution of counsel, notice of intervention, notice of election to
intervene, notice of election to participate, or motion to substitute parties and
change caption without first having eAccess to a case. See the instructions on page
61. After filing one of these documents, the practitioner may eFile subsequent
documents using the instructions beginning on page 51.

The IRS attorney who eFiles the first responsive pleading may add additional
IRS attorneys during the eFiling process. See instructions for eFiling the first
responsive pleading in eFiling Information for IRS Chief Counsel Attorneys. Any
IRS attorney who has registered for Practitioner Access and has eAccess to a case
may use the instructions beginning on page 51 to eFile subsequent documents. All
IRS attorneys who sign a document that is eFiled must have eAccess to that case,
i.e., they must have been placed on the docket record by the Court or by another
IRS attorney in that case.

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Navigating the eFiling Process

The eFiling process consists of multiple steps with a final confirmation. Up

until the point of submitting the document, any or all information may be changed.
If you attempt to advance to the next step before entering the required information,
the system will alert you by displaying in red text the corrections to be made.

As you advance through the process, you will see the system build the docket
entry on the “Document Title” line, based on the information you provide and the
selections you make (see the yellow highlighted area above).

When you begin the eFiling process, you will see “eFiling Steps” between the
caption and the blue-shaded eFiling window (see red box above). The steps indicate
where you are in the process and allow you to jump to another step by clicking a
hyperlink. Your current step is shown in bold, black, italicized text. In the example
above, the eFiler is at the “Attach Document” step. You may also navigate through
the process by clicking the “Previous” and “Next” buttons at the bottom of the
screen (see the green box above).

To access the eAccess “Help” library, click the hyperlink to the “Practitioners’
Guide to Electronic Case Access and Filing” or submit a request for assistance by
clicking eAccess Support Form (see the purple box above).

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General Instructions - eFiling in “My Cases”

1. Prepare your document for eFiling.

2. Log on to Practitioner Access.

3. Click the “My Cases” link to display the list of your open cases.

4. Click the Docket Number of the case in which you want to eFile a document.

5. Click the “eFiling” link which is at the end of the “Go to” line below your
name or click the green “eFile” button near the top-right of the window. The
link and button are visible only if you are authorized to eFile.

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6. Read and then acknowledge the Notice of Privacy Protection by clicking
“OK”.

7. The eFiling Wizard will launch and walk you step-by-step through the
process. Answer the questions when prompted so that the docket entry is
created correctly. Many documents have unique requirements and using the
Wizard ensures that the required information is included. The prompts you
will see for almost all documents include:

a. Select the document name. Select the title of the document from
the drop-down menu or type the corresponding code (not available
while the Wizard is on) and click “Next”. See page 82 for a list of
documents, codes, and categories. You will receive a warning if there
is a problem with your selection.

The documents are grouped into categories. The categories and

documents differ if you are representing petitioner or respondent. For
example, the “ANSWER” category does not appear if you are
petitioner’s counsel, and respondent’s counsel do not see “PETITION”.
The list will be further limited if you do not already have eAccess to
the case.

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Some categories have an arrow to the right which indicates that a
secondary list of document names will be displayed when you select it
(see red box below). The document titles are arranged alphabetically.
For example, “Motion for Continuance” appears above “Motion To
Dismiss”. Categories that contain a large number of documents, such
as motions and notices, will first display commonly filed documents.
To view the complete list of motions in the example below, click “Other
Motions...” (see green box below).

Note: If the width of your browser window or resolution or size of your

monitor cannot accommodate three lists side by side, as in the example
below, the third list will display to the left and document titles may be
cropped. You may need to maximize your browser window or adjust
the resolution of your monitor.

If a category list has arrows at the top or bottom, you may slowly scroll
through the list by positioning your cursor over the arrow (see purple
boxes below). To quickly scroll through the list, click and hold the
arrow.

Certain documents, such as a response to an order or a stipulation of

facts, require you to make an additional selection before proceeding to
the next step. If the document you are filing is an amended, redacted,
or supplemental document; an amendment to, opposition to, reply to,
response to, or supplement to a document; a certificate of service or
amended certificate of service; or a request for admissions or
stipulation of facts, please see the instructions beginning on page 58.
There are unique document codes for modifying or responding to
petitions, answers, replies to answers, pretrial memoranda, and briefs
which may be found under the category of “Petition”, “Answer”,

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 “Simultaneous Brief”, etc. Consult the list of documents beginning on
page 82 to determine which code to use.

b. Select the party or parties filing the document. Click the check
box(es) to select the filing party and click “Next”. You may file the
document for the party you represent, for yourself, or if the document
is jointly filed, you may select both petitioner(s) and respondent.

If you are eFiling in the lead case in a group of consolidated cases, you
will be prompted to click the appropriate radio button indicating
whether the document is to be filed in only one case, specific cases, or
all cases.

c. Attach the document. Click the “Select” button to the right of

the “Attach the Document File” box to locate and attach the
document to be filed. Documents must be in either PDF or TIFF

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 file format. Once you have attached a document, the button changes
from “Select” to “Remove”. If you would like to attach a different file,
click the “Remove” button.

Only one file may be transmitted at a time. Per Rule 41(a), a

document requiring leave of the Court for filing, such as an objection
filed out of time, shall be electronically transmitted (and lodged)
separately from the eFiled motion for leave to file. See page 68 for
special instructions. If the Court grants the motion for leave, then the
Court will file the underlying document. A motion and supporting
memorandum of law and related papers must also be eFiled
separately.

d. Indicate whether a certificate of service is included and the

service date.

The Service Parties (Designated Service Persons) are listed followed by

the type of service (electronic or paper) they receive and the party
whom they represent. If a party receives paper service, you must
include a certificate of service in the document file, click the “Included”
check box, and enter the date you served the document by typing the
date (“3/30/17”, for example) or clicking the calendar icon and selecting
a date. You cannot enter a certificate of service date that occurs in the
future. If all service parties receive electronic service and you are not
providing additional paper service, then the “Certificate of Service”
section should be left blank.

You may view persons receiving courtesy electronic service by clicking

the “Show Courtesy Copy Parties [” link (see purple box above). Click
the “Hide Courtesy Copy Parties [” link to hide the list.

e. Indicate whether attachments or exhibits are included. Click

the appropriate radio button. You may select only one of the following
options:

" No Indicates the document does not contain exhibits or

attachments.
" Exhibit Indicates the document contains one exhibit.
" Exhibits Indicates the document contains more than one
exhibit.
" Attachment Indicates the document contains one attachment.
" Attachments Indicates the document contains more than one
attachment.

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f. Indicate objections by other parties or counsel. If you are
eFiling a motion or substitution of counsel, click the appropriate radio
button to indicate whether any party or counsel objects to the granting
of the motion or to the substitution.

g. Click “Next”.

h. Perform a final review. Perform a final review of the form. To view

the document you attached, click the “Preview” link in the document
section of the screen (see red box below). To make changes, click the
hyperlinked step in the eFiling Steps or the “Previous” button. To
attach a different document, for example, click the “Attach Document”
link in eFiling Steps.

i. Submit. If all information is correct, click the “Submit” button to

eFile your document.

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 j. View, save, or print your receipt. Your transaction receipt will
display on the next screen. Click the “Printer Friendly Version” link
(see red box below) to open a PDF version of your receipt. You may
save or print the receipt or write down the transaction number and the
date and time eFiled for your records. If you forget, the receipt is
available on the “My Transactions” page.

8. Click the “Next eFiling” button to eFile another document in the same case.
To eFile in another case or to return to your list of cases, click the “My Cases”
link.

9. The Court will send an email Notification of Service to the designated service
person(s) in the case when the document is eFiled. The Court will also send a
courtesy copy of the Notification of Service to you (the eFiler) and all
registered Petitioner Access and Practitioner Access users in the case who
have consented to eService. Click the “My Service” link to view the service
view of the document you just filed.

To reduce the possibility of notifications being returned as undeliverable to

the Court’s email system, please add the Court’s domain “ustaxcourt.gov” to
your email program’s list of safe senders. eFilers should also frequently log
on to Practitioner Access in case a notification was intercepted by their junk
mail filter.

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eFilings That Require Additional Information

When eFiling certain documents, such as a stipulation of facts, response to an

order, reply to a motion, or amended certificate of service, you will be prompted to
provide additional information after you select the document name. The document
type may require that you select a previously filed document from a list, type the
title of a document, or specify an ordinal number (first, second, third, etc.). There
are unique document codes for modifying or responding to petitions, answers,
replies to answers, pretrial memoranda, and briefs which may be found under the
category of “Petition”, “Answer”, “Simultaneous Brief”, etc. For example, when
filing an amended petition, you must click the “Petition” category and then select
“AMENDED PETITION” instead of first clicking the “AMENDED” category.
Consult the list beginning on page 82 to determine which document name to use.

Stipulations of Facts and Requests for Admissions

1. Select the document category and name from the list, as in step 7.a. on page
52 above.

2. Choose the correct ordinal number to indicate whether the document you are
filing is the “FIRST”, “SECOND”, “THIRD”, etc. of its kind and then click
“Next”.

3. Resume eFiling step 7.b., “Select the party or parties filing the document”, on
page 54.

If you selected “STIPULATION OF FACTS” as the document name and

“FIRST” from the bottom list, the system will construct the docket entry to read
“FIRST STIPULATION OF FACTS”.

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Opposition To, Redacted2, Response To, Reply To, and Unredacted:

1. Select the document category and name from the list, as in step 7.a. on page
52 above.

2. Select the document from the list of previously filed documents and then click
“Next”.

3. Resume eFiling step 7.b., “Select the party or parties filing the document”, on
page 54.

If the document name you selected was “REPLY TO” and then you selected
“MOTION TO DISMISS” from the list of previously filed documents, the system will
construct the docket entry to read “REPLY TO MOTION TO DISMISS”.

Certificates of Service and Amended Certificates of Service

If paper service is made on a party, the eFiled document should include a

certificate of service. If a certificate of service is required but not included in the
original document file, it may be filed separately.Select the “Miscellaneous
Documents” category and “CERTIFICATE OF SERVICE” or “AMENDED
CERTIFICATE OF SERVICE” from the list, as in step 7.a. on page 52 above.

2
A properly redacted document is to be filed within 60 days of the original
filing. Thereafter, a Motion for Leave To File is required. See Rule 27(h).

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1. Type “of” and the title of the previously filed document you are serving and
then click “Next”.

2. Enter the revised date of service by typing the date (“3/30/17”, for example) or
clicking the calendar icon and selecting the date.

3. Resume eFiling step 7.b., “Select the party or parties filing the document”, on
page 54.

If you entered “OF MOTION FOR CONTINUANCE” as the previously filed

document, and March 30, 2017, as the date of service, the system will construct the
docket entry to read “AMENDED CERTIFICATE OF SERVICE OF MOTION FOR
CONTINUANCE 03/30/2017”.

Amended, Amendments, Supplemental, and Supplements To

1. Select the document category and name from the list, as in step 7.a. on page
52 above.

2. Choose the correct ordinal number to indicate whether the document you are
filing is the “FIRST”, “SECOND”, “THIRD”, etc. of its kind.

3. Select the document from the list of previously filed documents and then click
“Next”.

4. Resume eFiling step 7.b., “Select the party or parties filing the document”, on
page 54.

If you selected “SUPPLEMENT TO” as the document name, “THIRD” from

the ordinal list, and then “MOTION TO DISMISS FOR LACK OF JURISDICTION”
from the list of previously filed documents, the system will construct the docket
entry to read “THIRD SUPPLEMENT TO MOTION TO DISMISS FOR LACK OF
JURISDICTION”.

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eFiling in a Case Without Having Prior eAccess - Entries of
Appearance, etc.

To gain eAccess to a case, non-IRS practitioners may eFile an entry of

appearance, a substitution of counsel, a notice of intervention, a notice of election to
intervene, a notice of election to participate, or a motion to substitute parties and
change caption through Practitioner Access using the instructions below. The
practitioner must represent a party in the case. Representatives for third parties
are not eligible to eFile and must file all documents in paper form.

An entry of appearance, substitution of counsel, or a motion to substitute

parties and change caption may be signed and filed by only one practitioner--the
practitioner who is eFiling the document. The system will not add additional
practitioners who sign the document to the case. Each practitioner seeking to gain
access to a case must eFile his or her own separate document.

Substitutions of counsel must be filed by the practitioner wishing to enter the

case and not the withdrawing counsel. A substitution of counsel may not be eFiled
in a case set for trial or hearing. See Rule 24(d).

Unless he or she eFiles a motion to substitute parties and change caption, the
practitioner is immediately added to the case as counsel and may also transmit
subsequent documents using the instructions on page 51. Until the Court grants
the motion to substitute parties and change caption, the eFiler will be able to eFile
only an amended motion to substitute parties and change caption, entry of
appearance, substitution of counsel, notice of intervention, notice of election to
intervene, or a notice of election to participate.

A notice of intervention may be filed only after respondent files a notice of

filing of petition and right to intervene. A notice of election to participate and a
notice of election to intervene may be filed in a partnership case within 90 days
from the date of the service of the petition.

A practitioner may eFile a document to enter the case using the following
instructions:

1. Log on to Practitioner Access.

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2. Search for the case by docket number or petitioner’s name.

a. If you know the docket number, click the “Case Entry” link, enter the
docket number, and click “Search”.

b. If the petitioner is a corporation, click the “Corporate Search” link,

enter one key word from petitioner’s name in the “Keyword 1” box, and
click “Search”. You may narrow the search by entering a second key
word in the “Keyword 2” box.

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 c. To search by the petitioner’s name, click the “Party Search” link, enter
the petitioner’s last name, and click “Search”. You may narrow the
search by entering the first name, middle initial, and/or state.

3. Any cases meeting the search criteria will be displayed. Click the
hyperlinked docket number in the search results to select the case.

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4. Click the “eFiling” link which is at the end of the “Go to” line below your
name or click the green “eFile” button near the top-right of the window. The
link and button are visible only if you are authorized to eFile.

5. Read and then acknowledge the Notice of Privacy Protection by clicking

“OK”.

6. Select the document name. Click “Click Here for a List of Document Names”
and select the “Miscellaneous Documents” category.

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7. Select ‘ENTRY OF APPEARANCE” or “SUBSTITUTION OF COUNSEL”. If
appropriate, you may instead select “NOTICE OF INTERVENTION”,
“NOTICE OF ELECTION TO INTERVENE”, or “NOTICE OF ELECTION
TO PARTICIPATE” from the “Notice” category, or “MOTION TO
SUBSTITUTE PARTIES AND CHANGE CAPTION” from the “Motions”
category or type the corresponding code (not available while the Wizard is
on). Click “Next”.

8. If there is more than one party in the case, select the party or parties whom
you represent and click “Next”.

9. Attach the document. Click the “Select” button to the right of the “Attach the
Document File” box to locate and attach the document to be filed. Documents
must be in either PDF or TIFF file format. If you would like to attach a
different file, click the “Remove” button.

10. Indicate whether a Certificate of Service is included in the document file. If

so, select the date of service.

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11. Indicate whether exhibits or attachments are included in the document file
and click “Next”.

12. Perform a final review of the form. To view the documents you attached,
click the “Preview” links in the “Document” section of the screen. To make
changes, click the hyperlinked step in the eFiling Steps or the “Previous”
button. To attach a different document, for example, click the “Attach
Document” link in the eFiling Steps.

13. If all information is correct, click the “Submit” button to file your document.

14. Your transaction receipt will display on the next screen. Click the “Printer
Friendly Version” link to open a PDF version of your receipt. You may save
or print the receipt.

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15. The system has added you as counsel in the case. Click the “Next eFiling”
button to eFile another document in the same case. To eFile in another case
or to return to your list of cases, click the “My Cases” link.

16. The Court will send an email Notification of Service to the designated service
person(s) in the case when the document is eFiled. The Court will also send a
courtesy copy of the Notification of Service to you (the eFiler) and all
registered Petitioner Access and Practitioner Access users in the case who
have consented to eService. Click the “My Service” link to view the service
view of the document you just filed.

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Documents Requiring Permission (Leave) for Filing and
Supporting Documents

A motion for leave to file must be filed if a document requires the Court’s
permission for filing. If the Court grants the motion, then the document may be
filed. This procedure applies to two kinds of motions: Motions for Leave To File
and Motions for Leave To File Out of Time. A Motion for Leave To File Out of Time
is usually filed when a document is late. (Note: Due to statutory requirements,
petitions may not be filed late even when accompanied by a motion for leave to file
out of time.) These are some common situations that require permission from the
Court before a document may be filed:

Motion for Leave To File:

• A practitioner who is not exempt from eFiling needs to file a document in

paper form. (This would not be eFiled. The practitioner would mail the
motion for leave to file and the document for which leave to file is requested
to the Court in paper form.)
• A practitioner wants to eFile a redacted document but it has been more than
60 days since the original document was filed.

Motion for Leave To File Out of Time:

• Respondent’s objection to petitioner’s motion was due yesterday.

• Petitioner would like to amend the petition but the respondent has already
filed the answer.

Unlike exhibits which are included in the document file, motions for leave to
file and motions for leave to file out of time and the document requiring permission
to be filed must be transmitted in two separate files. A practitioner may eFile a
Motion for Leave To File, wait to see if the Court grants the motion, and then eFile
the document requiring permission or he or she may transmit both in the same
transaction. If the eFiler submits them in the same transaction, the motion would
be eFiled and the document would be eLodged. Should the Court grant the motion,
the eLodged document would be filed. If the Court denies the motion, the document
would remain eLodged. In some situations, the Court may order the eFiler to
eLodge the document requiring permission to file before the Court takes action on
the motion for leave to file. However, parties should not eFile a document before
the Court grants a motion for leave to file.

The eFiler must submit (eLodge) a document requiring permission in the

same transaction as a Motion for Leave To File Out of Time. If the Court grants the
motion, the eLodged document will be filed automatically. For example, the eFiler
needs to file a Reply out of time. He or she will eFile the Motion for Leave To File

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Reply Out of Time (motion.pdf) and follow the system’s prompts to eLodge the Reply
(reply.pdf).

Documents in support of either the motion for leave or an eLodged document

(or both) must be submitted in the same transaction as the motion for leave. For
example, when filing a brief in support of a motion for leave to file, the practitioner
will eFile the motion, and when prompted, eFile the brief as a supporting document.
Other kinds of supporting documents are memoranda, affidavits, declarations, and
unsworn declarations under penalty of perjury. The system will also ask whether
the eFiler wants to submit documents in support of an eLodged document.
Supporting documents are not required to eFile a motion for leave or eLodge a
document.

In the example above, the practitioner will eFile the Motion for Leave To File
Reply Out of Time (motion.pdf), and when prompted for documents in support of the
motion, add an affidavit (or brief, memoranda, etc.) in support of the motion
(affidavit.pdf) in the same transaction. The Court’s system allows up to ten
supporting documents to be filed in a transaction. After attaching the supporting
document(s), the eFiler attaches the Reply (reply.pdf) to be eLodged and then any
documents in support of the eLodged Reply.

Before logging on to Practitioner Access, prepare the motion for leave to file
or motion for leave, documents in support of the motion, the document requiring
leave (if appropriate), and its supporting documents.

1. eFiling the Motion for Leave To File

a. Log on to Practitioner Access.

b. Click the “My Cases” link to display the list of your open cases.

c. Select the case in which you want to eFile a document.

d. Click the “eFiling” link which is at the end of the “Go to” line below
your name or click the green “eFile” button near the top-right of the
window. The link and button are visible only if you are authorized to
eFile.

e. Read and then acknowledge the Notice of Privacy Protection by

clicking “OK”.

f. Select the document name. Click “Click Here for a List of Document
Names” and then select the “Motion” category.

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g. Select “MOTION FOR LEAVE TO FILE” or “MOTION FOR LEAVE
TO FILE OUT OF TIME” from the list as the title of the document or
type the corresponding code (not available while the Wizard is on) and
then click “Next”.

h. Select the party who is filing the document.

i. Attach the document. Click the “Select” button to the right of the
“Attach the Document File” box to locate and attach the document to
be filed. Documents must be in either PDF or TIFF file format. If you
would like to attach a different file, click the “Remove” button.

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 j. Indicate whether a Certificate of Service is included in the motion file.
If so, select the date of service.

k. Indicate whether exhibits or attachments are included in the motion

file.

l. Indicate whether any party or counsel objects to the filing of the

motion.

m. Click Next.

2. eFiling documents in support of the Motion for Leave To File

a. Indicate whether you would like to eFile documents in support of the

motion.

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 (1) If there are no supporting documents to the motion, select “No”
and then click “Next” to skip to step 2.h. (eLodging documents
and documents in support of eLodged documents) on page 73
below.

(2) If you select “Yes”, you will be prompted to select the title of the
supporting document.

b. If the supporting document you selected is an “AFFIDAVIT IN

SUPPORT OF”, “DECLARATION OF IN SUPPORT OF”, or
“UNSWORN DECLARATION UNDER PENALTY OF PERJURY IN
SUPPORT OF”, you must type in the space provided the name of the
person who signed the affidavit or declaration. See yellow-highlighted
text in the example below. Space is limited to 250 characters. The
system will insert the name into the document title.

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c. Click the “Select” button to browse for and attach the supporting
document file. Click the “Add Supporting Document” button. If you
would like to attach a different file, click the “Remove” button and then
repeat the browse and select process.

d. Click “Next”.

e. Review the entry in the “Supporting Documents” box. See yellow-

highlighted text in the example below. To make changes, click the
“Remove” button.

f. To add another document in support of the motion, select the title of

the supporting document from the list (see red box above) and click the
“Select” button to browse for and attach the supporting document file.
Click the “Add Supporting Document” button. Repeat to add other
supporting documents.

g. Click “Next” after adding all documents in support of the motion.

h. Click “Next” to proceed to adding the document to be eLodged (if

appropriate).

(1) If you are eFiling a “MOTION FOR LEAVE TO FILE”, you are
not required to eLodge a document. Click the “No” radio button
if you are not eLodging a document in this transaction and enter
the title of the document you are requesting leave to file which
will be incorporated into the title of the motion. Click “Next”
and skip to step 4 (Perform a final review) on page 77. If you

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 are not eLodging a document, you must wait until the Court
either grants the motion for leave or directs you to submit the
document.

(2) If you file a “MOTION FOR LEAVE TO FILE OUT OF TIME”,

you must eLodge a document in the same transaction. Proceed
to step 3 below (eLodging documents and documents in support
of eLodged documents).

3. eLodging documents and documents in support of eLodged

documents

a. Select the category and title of the document to be eLodged or type the
corresponding code (not available while the Wizard is on) and click
“Next”.

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b. Attach the document to be eLodged. Click the “Select” button to the
right of the “Attach the Document File” box to locate and attach the
document to be lodged. Documents must be in either PDF or TIFF file
format. If you would like to attach a different file, click the “Remove”
button.

c. Indicate whether a Certificate of Service is included in the eLodged

document file. If so, select the date of service.

d. Indicate whether exhibits or attachments are included in the eLodged

document file.

-75-
e. Click Next.

f. You have the option to eFile documents in support of the eLodged

document.

(1) If you would like to eFile documents in support of the eLodged

document, click the “Yes” radio button and then click “Next”.
Follow the steps for filing supporting documents as described in
step 2.a. on page 71 to add documents in support of the eLodged
document.

(2) If you click the “No” radio button, you will advance to the next
step.

g. Review the entry for the eLodged document. You may click “Edit
Document” to select a different document title or click “Remove
Document” to attach a different document to be eLodged. After
providing the required information, click “Next”.

h. You have the option to eLodge additional documents.

(1) If you would like to eLodge another document, click the “Yes”
radio button and then click “Next”. Complete the steps for
eLodging a documents as described in step 3 on page 74 above.

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 (2) If you click the “No” radio button, you will advance to step 4.

4. Perform a final review of the form.

a. To view the documents you attached, click the “Preview” links in the
Document, Supporting Documents, and eLodged Documents sections of
the screen.

b. To make changes, click the hyperlinked step in the eFiling Steps or the
Previous button.

c. To attach a different document, for example, click the “Attach

Document” link in eFiling Steps.

5. Click the “Submit” button if all information is correct to file and

lodge your documents.

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6. Your transaction receipt will display on the next screen. Click the
“Printer Friendly Version” link to open a PDF version of your receipt. You
may save or print the receipt. If you forget, the receipt is available on the
“My Transactions” page.

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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 website. You
may download the entire guide in .PDF format.

• 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.

• Terms of Use links to the Court’s eAccess Terms of Use.

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Telephone Support

Practitioners may contact the Court for assistance between the hours of
8:00 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.

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

• COVID-19 Resources (https://www.ustaxcourt.gov/covid.html)

• eFiling Information for IRS Chief Counsel Attorneys
(https://www.ustaxcourt.gov/resources/eaccess/eFiling_Information_for_IRS_
Chief_Counsel_Attorneys.pdf)
• Guidance for Practitioners (https://www.ustaxcourt.gov/practitioners.html)
• Notice Regarding Privacy and Public Access to Case Files
(https://www.ustaxcourt.gov/docket_search.html#PRIVACY
• Tax Court Rules of Practice and Procedure
(https://www.ustaxcourt.gov/rules.html)
• Terms of Use (https://www.ustaxcourt.gov/tou.html)

-80-
 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 submitted to the Court with
a motion for leave through Petitioner Access or Practitioner Access and 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 website (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 or by scanning into TIFF.

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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 AFF Supporting

name] Document

AGREED COMPUTATION FOR ENTRY OF ACED Computation

DECISION

AMENDED [document name] ADED Miscellaneous

AMENDED ANSWER (filed by respondent) AA Answer

AMENDED CERTIFICATE OF SERVICE OF AMDC Miscellaneous

[document name]

AMENDED PETITION (filed by petitioner) PAP Petition

AMENDED PREHEARING MEMORANDUM APHM Pretrial

Memorandum

AMENDED PRETRIAL MEMORANDUM APTM Pretrial

Memorandum

AMENDED REPLY TO ANSWER (filed by petitioner) RA Reply

AMENDED SERIATIM ANSWERING BRIEF ADSA Seriatum Brief

AMENDED SERIATIM OPENING BRIEF AEDS Seriatum Brief

AMENDED SERIATIM REPLY BRIEF ADSB Seriatum Brief

AMENDED SERIATIM SUR-REPLY BRIEF ASRB Seriatum Brief

AMENDED SERIATIM SUR-REPLY MEMORANDUM MBAD Seriatum Brief

BRIEF

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Description Code Category Eligible
for
eFiling?

AMENDED SIMULTANEOUS ANSWERING BRIEF ASAB Simultaneous

Brief

AMENDED SIMULTANEOUS ANSWERING ASAM Simultaneous

MEMORANDA OF LAW Brief

AMENDED SIMULTANEOUS ANSWERING ASMB Simultaneous

MEMORANDUM BRIEF Brief

AMENDED SIMULTANEOUS MEMORANDA OF ASML Simultaneous

LAW Brief

AMENDED SIMULTANEOUS OPENING BRIEF ASOB Simultaneous

Brief

AMENDED SIMULTANEOUS OPENING ASOM Simultaneous

MEMORANDUM BRIEF Brief

AMENDED SIMULTANEOUS SUR-REPLY BRIEF AISB Simultaneous

Brief

AMENDED SIMULTANEOUS SUR-REPLY ASRM Simultaneous

MEMORANDUM BRIEF Brief

AMENDMENT TO [document name] AMNT Miscellaneous

AMENDMENT TO AMENDED PETITION (filed by PAAP Petition

petitioner)

AMENDMENT TO ANSWER (filed by respondent) ATAN Answer

AMENDMENT TO PETITION (filed by petitioner) ATP Petition

AMENDMENT TO PREHEARING MEMORANDUM ATPH Pretrial

Memorandum

AMENDMENT TO PRETRIAL MEMORANDUM ATPM Pretrial

Memorandum

AMENDMENT TO REPLY TO ANSWER (filed by RAA Reply

petitioner)

AMENDMENT TO SECOND AMENDED PETITION PASP Petition

(filed by petitioner)

AMENDMENT TO SERIATIM ANSWERING BRIEF ADTS Seriatum Brief

AMENDMENT TO SERIATIM OPENING BRIEF ASTF Seriatum Brief

AMENDMENT TO SERIATIM SUR-REPLY BRIEF ATRB Seriatum Brief

AMENDMENT TO SERIATIM SUR-REPLY MBAT Seriatum Brief

MEMORANDUM BRIEF

AMENDMENT TO SIMULTANEOUS ANSWERING ATAB Simultaneous

BRIEF Brief

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Description Code Category Eligible
for
eFiling?

AMENDMENT TO SIMULTANEOUS ANSWERING ATAM Simultaneous

MEMORANDA OF LAW Brief

AMENDMENT TO SIMULTANEOUS ANSWERING ATMB Simultaneous

MEMORANDUM BRIEF Brief

AMENDMENT TO SIMULTANEOUS MEMORANDA ATSM Simultaneous

OF LAW Brief

AMENDMENT TO SIMULTANEOUS OPENING ATOB Simultaneous

BRIEF Brief

AMENDMENT TO SIMULTANEOUS OPENING ATOM Simultaneous

MEMORANDUM BRIEF Brief

AMENDMENT TO SIMULTANEOUS SUR-REPLY ATSB Simultaneous

BRIEF Brief

AMENDMENT TO SIMULTANEOUS SUR-REPLY ASSM Simultaneous

MEMORANDUM BRIEF Brief

AMENDMENT TO THIRD AMENDED PETITION PATP Petition

(filed by petitioner)

ANSWER (filed by respondent) A Answer

ANSWER TO AMENDED PETITION (filed by AAPN Answer

respondent)

ANSWER TO AMENDED PETITION, AS AMENDED ATAP Answer

(filed by respondent)

ANSWER TO AMENDMENT TO AMENDED AAAP Answer

PETITION (filed by respondent)

ANSWER TO AMENDMENT TO PETITION AATP Answer

(filed by respondent)

ANSWER TO PETITION, AS AMENDED APA Answer

(filed by respondent)

ANSWER TO SECOND AMENDED PETITION ATSP Answer

(filed by respondent)

ANSWER TO SECOND AMENDMENT TO PETITION AATS Answer

(filed by respondent)

ANSWER TO SUPPLEMENT TO PETITION ASUP Answer

(filed by respondent)

ANSWER TO THIRD AMENDED PETITION ASAP Answer

(filed by respondent)

ANSWER TO THIRD AMENDMENT TO PETITION AATT Answer

(filed by respondent)

-84-
Description Code Category Eligible
for
eFiling?

APPLICATION FOR WAIVER OF FILING FEE (filed APW Application

by petitioner)

APPLICATION TO TAKE DEPOSITION OF [name] APLD Application

BRIEF IN SUPPORT OF [document name] BRF Supporting

Document

CERTIFICATE AS TO THE GENUINESS OF THE CERT Miscellaneous

ADMINISTRATIVE RECORD (filed by respondent)

CERTIFICATE OF SERVICE CS Miscellaneous

COMPUTATION FOR ENTRY OF DECISION COED Computation

DECLARATION OF [name] IN SUPPORT OF DCL Supporting

[document name] Document

DESIGNATION OF COUNSEL TO RECEIVE DSC Miscellaneous

SERVICE (filed by petitioner)

ENTRY OF APPEARANCE (filed by petitioner) EA Miscellaneous

INTERVENING PETITION (filed by petitioner) NO

LIMITED ENTRY OF APPEARANCE (filed by LEA Miscellaneous

petitioner)

MEMORANDUM MEMO Memorandum

MEMORANDUM IN SUPPORT OF [document name] MISP Supporting

Document

MOTION FOR A NEW TRIAL M218 Motion

MOTION FOR AN ORDER UNDER FEDERAL RULE M001 Motion

OF EVIDENCE 502(d)

MOTION FOR AN ORDER UNDER MODEL RULE M002 Motion

OF PROFESSIONAL CONDUCT 4.2

MOTION FOR APPOINTMENT OF MEDIATOR M003 Motion

MOTION FOR ASSIGNMENT OF JUDGE M004 Motion

MOTION FOR CERTIFICATION OF AN M005 Motion

INTERLOCUTORY ORDER TO PERMIT
IMMEDIATE APPEAL

MOTION FOR CONTINUANCE M006 Motion

MOTION FOR DEFAULT AND DISMISSAL M009 Motion

MOTION FOR ENTRY OF DECISION M007 Motion

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Description Code Category Eligible
for
eFiling?

MOTION FOR ENTRY OF ORDER THAT UNDENIED M008 Motion

ALLEGATIONS BE DEEMED ADMITTED
PURSUANT TO RULE 37(c) (filed by respondent)

MOTION FOR ESTATE TAX DEDUCTION M010 Motion

DEVELOPING AT OR AFTER TRIAL PURSUANT
TO RULE 156

MOTION FOR EXTENSION OF TIME M011 Motion

MOTION FOR IN CAMERA REVIEW M135 Motion

MOTION FOR INTERNATIONAL JUDICIAL M012 Motion

ASSISTANCE

MOTION FOR JUDGMENT ON THE PLEADINGS M121 Motion

MOTION FOR LEAVE TO CONDUCT DISCOVERY M013 Motion

PURSUANT TO RULE 70(a)(2)

MOTION FOR LEAVE TO FILE M115 Motion

MOTION FOR LEAVE TO FILE OUT OF TIME M014 Motion

[document name]

MOTION FOR LEAVE TO SERVE ADDITIONAL M015 Motion

INTERROGATORIES

MOTION FOR LEAVE TO USE ELECTRONIC M118 Motion

EQUIPMENT

MOTION FOR MORE DEFINITE STATEMENT M016 Motion

PURSUANT TO RULE 51

MOTION FOR NON-BINDING MEDIATION M017 Motion

MOTION FOR ORAL ARGUMENT M018 Motion

MOTION FOR ORDER FIXING AMOUNT OF AN M019 Motion

APPEAL BOND

MOTION FOR ORDER TO RELEASE THE AMOUNT M020 Motion

OF AN APPEAL BOND

MOTION FOR ORDER TO SHOW CAUSE WHY M021 Motion

CASE SHOULD NOT BE SUBMITTED ON THE
BASIS OF THE ADMINISTRATIVE RECORD

MOTION FOR ORDER TO SHOW CAUSE WHY M022 Motion

JUDGMENT SHOULD NOT BE ENTERED ON
THE BASIS OF A PREVIOUSLY DECIDED CASE

MOTION FOR ORDER TO SHOW CAUSE WHY M023 Motion

PROPOSED FACTS AND EVIDENCE SHOULD NOT
BE ACCEPTED AS ESTABLISHED PURSUANT TO
RULE 91(f)

-86-
Description Code Category Eligible
for
eFiling?

MOTION FOR PARTIAL SUMMARY JUDGMENT M024 Motion

MOTION FOR PRETRIAL CONFERENCE M122 Motion

MOTION FOR PROTECTIVE ORDER PURSUANT M026 Motion

TO RULE 103

MOTION FOR REASONABLE LITIGATION OR M027 Motion

ADMINISTRATIVE COSTS

MOTION FOR RECONSIDERATION OF FINDINGS M028 Motion

OR OPINION PURSUANT TO RULE 161

MOTION FOR RECONSIDERATION OF ORDER M029 Motion

MOTION FOR RECUSAL OF JUDGE M030 Motion

MOTION FOR REVIEW OF JEOPARDY M033 Motion

ASSESSMENT OR JEOPARDY LEVY PURSUANT
TO RULE 56

MOTION FOR SUMMARY JUDGMENT M034 Motion

MOTION FOR THE COURT TO PAY THE M035 Motion

EXPENSES OF A TRANSCRIPT (filed by petitioner)

MOTION FOR THE COURT TO PAY THE EXPENSES M036 Motion

OF AN INTERPRETER (filed by petitioner)

MOTION FOR VOLUNTARY BINDING ARBITRATION M037 Motion

MOTION FOR WRIT OF HABEAS CORPUS AD M039 Motion

TESTIFICANDUM

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 M045 Motion

PURSUANT TO RULE 143(f)

MOTION TO APPOINT NEW TAX MATTERS M044 Motion

PARTNER

MOTION TO APPOINT TAX MATTERS PARTNER M117 Motion

MOTION TO AUTHORIZE PROPOSED SALE OF M046 Motion

SEIZED PROPERTY (filed by respondent)

MOTION TO BE EXCUSED FROM APPEARING AT M047 Motion

THE TRIAL SESSION

MOTION TO BE EXEMPT FROM E-FILING NO

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Description Code Category Eligible
for
eFiling?

MOTION TO BE RECOGNIZED AS NEXT FRIEND M049 Motion

(filed by petitioner)

MOTION TO BIFURCATE M050 Motion

MOTION TO CALENDAR M051 Motion

MOTION TO CALENDAR AND CONSOLIDATE M052 Motion

MOTION TO CALENDAR IN THE ELECTRONIC M038 Motion

(NORTH) COURTROOM

MOTION TO CERTIFY FOR INTERLOCUTORY M055 Motion

APPEAL

MOTION TO CHANGE OR CORRECT CAPTION M056 Motion

MOTION TO CHANGE PLACE OF HEARING OF NO

DISCLOSURE CASE

MOTION TO CHANGE PLACE OF SUBMISSION OF M058 Motion

DECLARATORY JUDGMENT CASE

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 M064 Motion

DOCUMENTS

MOTION TO COMPEL RESPONSES TO M065 Motion

INTERROGATORIES

MOTION TO COMPEL THE TAKING OF M066 Motion

DEPOSITION

MOTION TO CONFORM THE PLEADINGS TO THE M134 Motion

PROOF

MOTION TO CONSOLIDATE M067 Motion

MOTION TO CORRECT AND CERTIFY RECORD M053 Motion

ON APPEAL

MOTION TO CORRECT CLERICAL ORDER M124 Motion

MOTION TO CORRECT TRANSCRIPT M054 Motion

MOTION TO DEPOSE PURSUANT TO RULE 74 M068 Motion

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Description Code Category Eligible
for
eFiling?

MOTION TO DETERMINE THE TAX MATTERS M069 Motion

PARTNER

MOTION TO DISMISS M070 Motion

MOTION TO DISMISS FOR FAILURE TO M071 Motion

PROPERLY PROSECUTE

MOTION TO DISMISS FOR FAILURE TO STATE A M072 Motion

CLAIM UPON WHICH RELIEF CAN BE GRANTED

MOTION TO DISMISS FOR LACK OF JURISDICTION M073 Motion

MOTION TO DISMISS FOR LACK OF JURISDICTION M126 Motion

AS TO [person, notice, or year]

MOTION TO DISMISS FOR LACK OF M074 Motion

PROSECUTION

MOTION TO DISMISS ON GROUNDS OF MOOTNESS M075 Motion

MOTION TO DISQUALIFY COUNSEL M130 Motion

MOTION TO ENFORCE A REFUND OF M076 Motion

OVERPAYMENT PURSUANT TO RULE 260
(filed by petitioner)

MOTION TO ENFORCE SUBPOENA M077 Motion

MOTION TO EXTEND TIME TO MOVE OR FILE M078 Motion

ANSWER (filed by respondent)

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 M083 Motion

CASE PURSUANT TO RULE 262

MOTION TO MODIFY ORDER M125 Motion

MOTION TO PERMIT EXPERT WITNESS TO M084 Motion

TESTIFY WITHOUT A WRITTEN REPORT
REGARDING INDUSTRY PRACTICE PURSUANT
TO RULE 143(f)(2)

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

-89-
Description Code Category Eligible
for
eFiling?

MOTION TO REDETERMINE INTEREST PURSUANT M089 Motion

TO RULE 261

MOTION TO REMAND M090 Motion

MOTION TO REMOVE SMALL TAX CASE M091 Motion

DESIGNATION

MOTION TO REMOVE TAX MATTERS PARTNER M092 Motion

MOTION TO REOPEN THE RECORD M093 Motion

MOTION TO REQUIRE PETITIONER TO FILE A M094 Motion

REPLY IN A SMALL TAX CASE PURSUANT TO
RULE 173(c) (filed by respondent)

MOTION TO RESTORE CASE TO THE GENERAL M095 Motion

DOCKET

MOTION TO RESTRAIN ASSESSMENT OR M096 Motion

COLLECTION OR TO ORDER REFUND OF
AMOUNT COLLECTED (filed by petitioner)

MOTION TO RETAIN FILE IN ESTATE TAX CASE M097 Motion

INVOLVING § 6166 ELECTION PURSUANT TO
RULE 157

MOTION TO REVIEW THE SUFFICIENCY OF M098 Motion

ANSWERS OR OBJECTIONS TO REQUEST FOR
ADMISSIONS

MOTION TO SEAL CASE NO

MOTION TO SEAL DOCUMENTS M127 Motion

MOTION TO SET FOR A TIME & DATE CERTAIN M099 Motion

MOTION TO SET PRETRIAL SCHEDULING ORDER M131 Motion

MOTION TO SEVER M100 Motion

MOTION TO SHIFT THE BURDEN OF PROOF M101 Motion

MOTION TO SHORTEN THE TIME M102 Motion

MOTION TO STAY PROCEEDINGS M103 Motion

MOTION TO STAY PROPOSED SALE OF SEIZED M104 Motion

PROPERTY

MOTION TO STRIKE M105 Motion

MOTION TO SUBMIT CASE PURSUANT TO RULE 122 M106 Motion

MOTION TO SUBSTITUTE PARTIES AND CHANGE M107 Motion

CAPTION

-90-
Description Code Category Eligible
for
eFiling?

MOTION TO SUBSTITUTE TRIAL EXHIBIT(S) M123 Motion

MOTION TO SUPPLEMENT THE RECORD M129 Motion

MOTION TO SUPPRESS EVIDENCE M119 Motion

MOTION TO TAKE DEPOSITION PURSUANT TO M108 Motion

RULE 74(c)(3)

MOTION TO TAKE JUDICIAL NOTICE M109 Motion

MOTION TO VACATE M120 Motion

MOTION TO VACATE OR REVISE PURSUANT TO M110 Motion

RULE 161

MOTION TO WITHDRAW M111 Motion

MOTION TO WITHDRAW AS COUNSEL (filed by M112 Motion

practitioner who wants to remove himself or herself
as counsel from a case)

MOTION TO WITHDRAW COUNSEL (filed by M116 Motion

petitioner or practitioner who wants to remove counsel
from a case)

MOTION TO WITHDRAW OR MODIFY THE DEEMED M113 Motion

ADMITTED ADMISSIONS PURSUANT TO
RULE 90(f)

NOTICE OF ABATEMENT OF JEOPARDY NAJA Notice

ASSESSMENT (filed by respondent)

NOTICE OF APPEAL ENOA Notice

NOTICE OF CHANGE OF ADDRESS (filed by NCA Notice

petitioner or practitioner for himself or herself)

NOTICE OF CHANGE OF COUNSEL FOR NON PARTY NO

NOTICE OF COMPLETION (filed by petitioner) NOC Miscellaneous

LIMITED ENTRY OF APPEARANCE (filed by

petitioner)

NOTICE OF CONCESSION NCON Notice

NOTICE OF CONSISTENT AGREEMENT PURSUANT NCAG Notice

TO RULE 248(c)(1) (filed by respondent)

NOTICE OF DEATH OF COUNSEL (filed by petitioner) NDC Notice

NOTICE OF ELECTION TO INTERVENE (filed by NOEI Notice

petitioner)

NOTICE OF ELECTION TO PARTICIPATE (filed by NOEP Notice

petitioner)

-91-
 Description Code Category Eligible
for
eFiling?

NOTICE OF FILING OF PETITION AND RIGHT TO NIS Notice

INTERVENE (filed by respondent)

NOTICE OF FILING OF THE ADMINISTRATIVE NFAR Notice

RECORD (filed by respondent)

NOTICE OF IDENTIFICATION OF TAX MATTERS NITM Notice

PARTNER (filed by petitioner)

NOTICE OF INTENT NOT TO FILE NINF Notice

NOTICE OF INTERVENTION (filed by petitioner) NOI Notice

NOTICE OF ISSUE CONCERNING FOREIGN LAW NIFL Notice

NOTICE OF JEOPARDY ASSESSMENT (filed by NJAR Notice

respondent)

NOTICE OF JUDICIAL RULING NRJR Notice

NOTICE OF NO OBJECTION NNOB Notice

NOTICE OF OBJECTION OBJN Notice

NOTICE OF PARTIAL ABATEMENT OF JEOPARDY NPJR Notice

ASSESSMENT (filed by respondent)

NOTICE OF PROCEEDING IN BANKRUPTCY NPB Notice

NOTICE OF RELEVANT JUDICIAL DECISIONS NRJD Notice

NOTICE OF SETTLEMENT AGREEMENT PURSUANT NOST Notice

TO RULE 248(c)(1) (filed by respondent)

NOTICE OF SMALL TAX CASE ELECTION NSTE Notice

NOTICE OF SUBMISSION OF EXPERT REPORT NO3

NOTICE OF SUPPLEMENTAL AUTHORITY NSA Notice

NOTICE OF TERMINATION ASSESSMENT NTA Notice

NOTICE OF UNAVAILABILITY NOU Notice

OPPOSITION TO [document name] OPPO Opposition

OWNERSHIP DISCLOSURE STATEMENT (filed by DISC Statement

by petitioner)

PARTIAL ADMINISTRATIVE RECORD (filed by PARD Miscellaneous

respondent)

3
An expert report is submitted to the trial Judge in paper form 30 days before
the calendar call unless otherwise directed by the trial Judge. An expert report
may be offered into evidence at trial. Expert reports are not filed.

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 Description Code Category Eligible
for
eFiling?

PETITION FILED (filed by petitioner) NO

PREHEARING MEMORANDUM PHM Pretrial

Memorandum

PRETRIAL MEMORANDUM PMT Pretrial

Memorandum

PROPOSED STIPULATED DECISION4 PSDE Miscellaneous

RATIFICATION OF PETITION (filed by petitioner) NO

RATIFICATION [of document name] RATF Miscellaneous

REDACTED [document name] REDC Miscellaneous

REDACTED PETITION FILED (filed by petitioner) PTFR Petition

REPLY TO [document name] REPL Reply

REPLY TO AMENDMENT TO ANSWER (filed by RPAA Reply

petitioner)

REPLY TO ANSWER (filed by petitioner) RTA Reply

REPLY TO ANSWER TO AMENDED PETITION (filed RTAA Reply

by petitioner)

REPLY TO ANSWER TO AMENDMENT TO PETITION RATA Reply

(filed by petitioner)

REPLY TO ANSWER TO PETITION, AS AMENDED RAPA Reply

(filed by petitioner)

REPLY TO ANSWER TO SECOND AMENDED RTSA Reply

PETITION (filed by petitioner)

REPLY TO ANSWER TO SUPPLEMENT TO PETITION RSTA Reply

(filed by petitioner)

REPLY TO ANSWER TO THIRD AMENDED PETITION RTAP Reply

(filed by petitioner)

REQUEST FOR ADMISSIONS REQA Request

REPORT RTP Miscellaneous

REQUEST FOR JUDICIAL NOTICE RJN Request

REQUEST FOR PLACE OF HEARING OF NO

DISCLOSURE CASE

4
Effective September 30, 2019, Stipulated Decisions may be filed with the
Court electronically. See page 42 for additional information on stipulated decisions.

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Description Code Category Eligible
for
eFiling?

REQUEST FOR PLACE OF SUBMISSION OF RQSD Request

DECLARATORY JUDGMENT CASE

REQUEST FOR PLACE OF TRIAL RQT Request

REQUEST FOR PRETRIAL CONFERENCE RFPC Request

REQUEST FOR PRODUCTION OF DOCUMENTS NO

REQUEST FOR RESPONSES TO INTERROGATORIES NO

RESPONSE TO [document name] RSP Response

RESPONSE TO REQUEST FOR PRODUCTION OF NO

DOCUMENTS

RESPONSE TO REQUEST FOR RESPONSES TO NO

INTERROGATORIES

REVISED COMPUTATION RCOM Computation

SECOND AMENDED PETITION (filed by petitioner) PSAP Petition

SECOND AMENDMENT TO PETITION (filed by PSAT Petition

petitioner)

SECOND SUPPLEMENT TO PRETRIAL SSPM Pretrial

MEMORANDUM Memorandum

SERIATIM ANSWERING BRIEF SEAB Seriatum Brief

SERIATIM ANSWERING MEMORANDUM BRIEF SAMB Seriatum Brief

SERIATIM OPENING BRIEF SEOB Seriatum Brief

SERIATIM OPENING MEMORANDUM BRIEF SOMB Seriatum Brief

SERIATIM REPLY BRIEF SERB Seriatum Brief

SERIATIM REPLY MEMORANDUM BRIEF SRMB Seriatum Brief

SERIATIM SUR-REPLY BRIEF SESB Seriatum Brief

SERIATIM SUR-REPLY MEMORANDUM BRIEF SSRB Seriatum Brief

SETTLEMENT STIPULATION SSTP Stipulation

SIMULTANEOUS ANSWERING BRIEF SIAB Simultaneous

Brief

SIMULTANEOUS ANSWERING MEMORANDA OF SIAM Simultaneous

LAW Brief

SIMULTANEOUS ANSWERING MEMORANDUM SIMB Simultaneous

BRIEF Brief

SIMULTANEOUS MEMORANDA OF LAW SIML Simultaneous

Brief

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 Description Code Category Eligible
for
eFiling?

SIMULTANEOUS OPENING BRIEF SIOB Simultaneous

Brief

SIMULTANEOUS OPENING MEMORANDUM BRIEF SIOM Simultaneous

Brief

SIMULTANEOUS SUPPLEMENTAL BRIEF SSB Simultaneous

Brief

SIMULTANEOUS SUR-REPLY BRIEF SISB Simultaneous

Brief

SIMULTANEOUS SUR-REPLY MEMORANDUM SSRM Simultaneous

BRIEF Brief

STATEMENT STAT Statement

STATEMENT OF TAXPAYER IDENTIFICATION NO5

NUMBER (Form 4)

STATEMENT UNDER RULE 212 S212 Statement

STATEMENT UNDER RULE 50(c) STAR Statement

STATUS REPORT RPT Miscellaneous

STIPULATED DECISION
See “Proposed Stipulated Decision”.

STIPULATION STP Stipulation

STIPULATION AS TO THE ADMINISTRATIVE SADM Stipulation

RECORD (filed by respondent)

STIPULATION AS TO THE PARTIAL SPAR Stipulation

ADMINISTRATIVE RECORD (filed by respondent)

STIPULATION OF FACTS STIP Stipulation

STIPULATION OF PRETRIAL DEADLINES SPD Stipulation

STIPULATION OF SETTLED ISSUES STST Stipulation

STIPULATION OF SETTLEMENT STS Stipulation

STIPULATION TO BE BOUND STBB Stipulation

STIPULATION TO TAKE DEPOSITION OF [name] STPD Stipulation

SUBSTITUTION OF COUNSEL (filed by petitioner) SOC Miscellaneous

5
The Statement of Taxpayer Identification Number, Form 4, is submitted in
paper form with the petition. It may not be eFiled and is never made part of the
Court’s public files.

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Description Code Category Eligible
for
eFiling?

SUPPLEMENT TO [document name] SUPM Supplement

SUPPLEMENT TO PETITION (filed by petitioner) PSUP Petition

SUPPLEMENT TO PREHEARING MEMORANDUM STMP Pretrial

Memorandum

SUPPLEMENT TO PRETRIAL MEMORANDUM STPM Pretrial

Memorandum

SUPPLEMENT TO SERIATIM ANSWERING BRIEF STSA Seriatum Brief

SUPPLEMENT TO SERIATIM OPENING BRIEF STSO Seriatum Brief

SUPPLEMENT TO SERIATIM SUR-REPLY BRIEF SSSR Seriatum Brief

SUPPLEMENT TO SERIATIM SUR-REPLY MBSR Seriatum Brief

MEMORANDUM BRIEF

SUPPLEMENT TO SIMULTANEOUS ANSWERING SSAB Simultaneous

BRIEF Brief

SUPPLEMENT TO SIMULTANEOUS ANSWERING STAM Simultaneous

MEMORANDA OF LAW Brief

SUPPLEMENT TO SIMULTANEOUS ANSWERING SSAM Simultaneous

MEMORANDUM BRIEF Brief

SUPPLEMENT TO SIMULTANEOUS MEMORANDA STSM Simultaneous

OF LAW Brief

SUPPLEMENT TO SIMULTANEOUS OPENING SSOB Simultaneous

BRIEF Brief

SUPPLEMENT TO SIMULTANEOUS OPENING SSOM Simultaneous

MEMORANDUM BRIEF Brief

SUPPLEMENT TO SIMULTANEOUS SUR-REPLY SSSB Simultaneous

BRIEF Brief

SUPPLEMENT TO SIMULTANEOUS SUR-REPLY SSSM Simultaneous

MEMORANDUM BRIEF Brief

SUPPLEMENTAL [document name] SUPT Supplement

SUPPLEMENTAL STIPULATION OF FACTS SSOF Stipulation

SUR-REPLY TO [document name] SURP Reply

THIRD AMENDED PETITION (filed by petitioner) PTAP Petition

THIRD AMENDMENT TO PETITION (filed by PTAT Petition

petitioner)

UNREDACTED [document name] URED Miscellaneous

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Description Code Category Eligible
for
eFiling?

UNSWORN DECLARATION OF [name] UNDER USDL Supporting

PENALTY OF PERJURY IN SUPPORT OF Document
[document name]

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Appendix III. Sample Format - Notice Regarding
the Submission of Exhibits or Attachments in
Original Format
SAMPLE FORMAT

UNITED STATES TAX COURT

WASHINGTON, DC 20217

)
)
Petitioner(s) )
)
v. ) Docket No.
)
COMMISSIONER OF INTERNAL REVENUE, )
)
Respondent )

NOTICE REGARDING THE SUBMISSION OF EXHIBITS

[ATTACHMENTS] IN ORIGINAL FORMAT

Exhibits, labeled/numbered , in support of

, which was electronically filed with the Court on

(title of document)

on , 20 , are being submitted to the Court in their original format.

Date: Signature:
Name of Petitioner or Counsel
Tax Court Bar Number (for
practitioners only)
Address (City, State and Zip Code)
Telephone Number
E-mail address

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 Index
Adobe Reader, 2, 23, 25, 26-28 71-73, 76, 77
problems, 24-28 timeliness, 40
amended, 60 Wizard, 46, 52, 65
certificate of service, 53, 58 eLodge, 68, 69, 73-77, 81
petition, 58 email address, 7, 11, 17, 20, 37
amendments to, 60 update, 31-32
briefs Entry of Appearance, 43, 46, 49, 61, 65
simultaneous, 36-37, 47 eService, 1, 36-37, 47
Case Entry, 28, 29 evidence, 92
Case Index, 24, 26 expert report, 46
certificate of service, 46, 47, 55, 59 hardware requirements, 2
amended, 53, 58, 59 Help, 79
Change Password, 32-33 additional resources, 80
Change Security Image, 33 by telephone, 80
Change Security Question, 34 eAccess Support Form, 79
Change User Name, 32 online, 79
confirmation code, 10-11 logging off , 21
consolidated cases, 44-45, 54 logging on, 12-15
Corporate Search, 28, 30 problems, 14-18, 20
definitions, 81 mandatory eFiling, 38
docket sheet, 21, 24-25 exemptions from, 38
documents good cause exception, 38
can’t view, 24, 26-28 mobile devices, 2, 26
miscellaneous unfiled, 26 Motion for Leave To File, 59, 68-71,
service, 22-24 73-78
viewing, 21, 23-26 Motion for Leave To File Out of Time,
eFiling, 1, 38 68-71, 73-78
attachments, 39, 55 motion to substitute parties, 49, 61
checklist, 48 My Cases, 24
eligible documents, 39, 82-84, My Notifications, 35
86-97 My Service, 22, 23
email notification, 57 My Transactions, 48, 57, 78
errors, 48 notice of election to intervene, 49, 61
exemption, 38, 39 notice of election to participate, 49, 61
exhibits, 39, 55 notice of intervention, 49, 61
format of documents, 41-44, 54 Notification of Service, 26, 36, 37
help, 50 opposition to, 59
instructions, 49-57 participants, 26
mandatory, 38 parties
navigating the process, 50 service, 26, 55
select document, 52-54 third, 61
supporting documents, 40, 69, Party Search, 28, 29

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password, 6, 32
forgot, 18-20
petitions, 38, 61
amended, 58
Practitioner Access, 1
preferences
email notification, 11
Recovery E-mail Address, 7
redacted, 41, 49, 59
registration, 3-11
reply to, 59
requests for admissions, 58
response to, 59
search docket records, 28-30
security
image, 8-9, 14, 33
question, 9-10, 13, 34
service, 1, 36, 47
certificate of, 46, 47, 55, 59
courtesy, 36, 47, 55, 57, 67
eService, 1, 36--37, 47
notification, 5, 14, 23, 32, 36, 37, 47
paper, 36, 37, 46, 47
parties, 26, 55
Service E-mail Address, 7
signature, 42
software requirements, 2
stipulated decisions, 42, 43
stipulations of facts, 58
Substitution of Counsel, 46, 49, 56, 61,
65
supplemental, 60
supplements to, 60
Terms of Use, 1, 2, 7
unredacted, 59
Update Info, 31
user name, 6, 12, 15, 32
forgot, 12, 14-17

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