The United States Tax Court is the main court for trying disputes between taxpayers and the IRS, although some cases go to other trial courts. You can get contact information, forms, etc. from the Tax Court Web site (www.ustaxcourt.gov).
Docket Sheets: U.S. Tax Court docket sheets are available free on the Court's Web site www.ustaxcourt.gov/docket.htm. See also the commercial services discussed in the Docket Sheets entry.
Filings: Westlaw has a database (FTX-TCBRIEF) of selected briefs and petitions from the U.S. Tax Court and selected complaints from the U.S. District Courts and the Court of Federal Claims back to 1992.
Opinions: Tax Court Opinions since September 25, 1995, including Memorandum opinions, are posted on the Court Web site. You can search Tax Court opinions free on Google Scholar.
For better searching, nicer printouts and/or more historical depth, use Westlaw (FTX-TCT), Lexis (FEDTAX;TC), Tax Analysts' Federal Research Library, CCH Intelliconnect or Westlaw Tax. Note: The Westlaw database includes decisions of the Board of Tax Appeal, the predecessor to the current Tax Court, while Lexis has a separate database for BTA decisions (FEDTAX;BTA).
Tax Court Summary Opinions are posted back to January 1, 2001. Call the Tax Court Library to get copies of older opinions (202-521-4587).
Rules: The U.S. Tax Court Rules of Practice and Procedure are posted free on the Court Web site. Annotated versions are published in the United States Code Annotated (following Title 26, Section 7453) and in the CCH Standard Federal Tax Reporter. For more information, see the Federal Court Rules entry.
For truly tough questions about Tax Court materials, call the Call the Tax Court Library at 202-521-4587.