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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Lysander Venible is the author of "On Your Own in Tax Court," a book about how to save your shirt in U.S. tax court. He has been engaged with the Service for over 10 years both administratively and in tax court.

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Lysander is not an attorney and it is not his intent to offer legal advice.

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