Locate and Cite Tax Court Cases

Tax Court citations use the same general format as other U.S. courts: Case name, volume number of the reporter, name of the reporter, and the page on which the case begins. Sometimes the year of the decision or the name of the court is added in parentheses at the end.

Reporters are books of collected court decisions published by the federal government’s Government Printing Office (GPO), or by private publishing companies. Reporters provide the full text of court decisions but not the pleadings.

The two most often cited private publishers are the Research Institute of America (RIA, formerly Prentice-Hall) and Commerce Clearing House (CCH).

The Government Printing Office (GPO) publishes “regular decisions” of the U.S. Tax Court in a reporter called Reports of the United States Tax Court. You cite that reporter as “T.C.”

The old Board of Tax Appeals, which predated the Tax Court, had its own reporter, called the United States Board of Tax Appeals, and was cited as “BTA.”

The RIA and CCH also publish regular Tax Court decisions in separate reporters called Tax Court Reporter. Common practice is to cite only T.C. decisions, as it is the official GPO reporter, but custom varies. Some researchers cite all three reporters.

Here’s an example of a citation to …

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The author is not an attorney. He does not offer legal advice. His book and this website provide information about conducting a case in U.S. Tax Court without an attorney. The information is generally available from public sources, including, among others, the website of the United States Tax Court, law libraries, the United States Code, the Code of Federal Regulations, the Federal Rules of Evidence, the Federal Rules of Civil Procedure, the Internal Revenue Manual, and other publicly and privately published sources. The author has included information acquired from personal experience conducting and observing Tax Court cases.

You should not use the book or this website as a final authority on any matter it discusses. Should you have questions about the law or its application to your situation, the author and publisher recommend you seek the assistance of competent legal counsel.