Log inStart free trial
All rules
← Rule 21 · Service of PapersRule 23 · Form and Style of Papers →

Rule 22 — Filing

(a) General Rule: Except for a paper filed electronically in accordance with electronic filing procedures established by the Court, a paper must be filed with the Clerk in Washington, D.C., during business hours.

(b) Exceptions: A Judge or Special Trial Judge presiding at a trial session of the Court may permit or require a paper pertaining thereto to be filed at that session. The Court also may direct that a paper be filed in accordance with another procedure other than the general rule.

(c) Timely Mailing: For the circumstances under which a timely mailed paper will be considered timely filed, see Code section 7502.

(d) Timely Electronic Filing: A paper 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.

(As effective October 3, 2008, 130 T.C. 386; as amended, effective May 5, 2011, 136 T.C. 607; effective November 30, 2018, 153 T.C. 249–50. For prior history, see 60 T.C. 1075 (1973); 109 T.C. 538 (1997).)

As amended through August 2024.

← Rule 21 · Service of PapersRule 23 · Form and Style of Papers →
This is a Docket.tax digital transcription provided for reference only and may lag the very latest amendments — always confirm against the official Rules linked above. Docket.tax is an independent tool, not affiliated with, endorsed by, or operated by the U.S. Tax Court.
Docket.tax Pro

Research the U.S. Tax Court — not just the Rules

The Rules are free. A Docket.tax subscription turns the entire U.S. Tax Court into a research platform — full-text search across every rule, opinion, and order; insight into how judges and counsel actually litigate; and AI that tracks your cases for you.

  • Full-text search — every rule, opinion, order, and brief — by any phrase.
  • Counsel & Judge Search — records, caseloads, and how each judge tends to rule.
  • Docket Explorer — search the entire Tax Court docket by almost any attribute.
  • AI case timelines & calendaring — deadlines and milestones, generated automatically.
  • Opinion alerts & database — know the moment the Court acts on a case you follow.
  • Track up to 1,000 dockets — monitor your whole practice in one place.
Start your 14-day free trialSee plans & pricingBasic & Pro include a 14-day free trial · no card required on Basic.