Tax Court Rules Appendix III
Places of Trial
See Rules 140 and 174.
A list of cities in which regular sessions of the Court are
held appears below.* This list is
published to assist parties in making designations under Rules 140 and 174.
If sufficient cases are not ready for trial in a city designated by
a taxpayer, or if suitable courtroom facilities are not available
in that city, the Court may find it necessary to calendar cases for
trial in some other city within reasonable proximity of the
designated place.
- ALABAMA:
- Birmingham
- Mobile
- ALASKA:
- Anchorage
- ARIZONA:
- Phoenix
- ARKANSAS:
- Little Rock
- CALIFORNIA:
- Los Angeles
- San Diego
- San Francisco
- COLORADO:
- Denver
- CONNECTICUT:
- Hartford
- DISTRICT OF COLUMBIA:
- Washington
- FLORIDA:
- Jacksonville
- Miami
- Tampa
- GEORGIA:
- Atlanta
- HAWAII:
- Honolulu
- IDAHO:
- Boise
- ILLINOIS:
- Chicago
- INDIANA:
- Indianapolis
- IOWA:
- Des Moines
- KENTUCKY:
- Louisville
- LOUISIANA:
- New Orleans
- MARYLAND:
- Baltimore
- MASSACHUSETTS:
- Boston
- MICHIGAN:
- Detroit
- MINNESOTA:
- St. Paul
- MISSISSIPPI:
- Biloxi
- Jackson
- MISSOURI:
- Kansas City
- St. Louis
- MONTANA:
- Helena
- NEBRASKA:
- Omaha
- NEVADA:
- Las Vegas
- Reno
- NEW JERSEY:
- Newark
- NEW MEXICO:
- Albuquerque
- NEW YORK:
- Buffalo
- New York City
- NORTH CAROLINA:
- Winston-Salem
- OHIO:
- Cincinnati
- Cleveland
- Columbus
- OKLAHOMA:
- Oklahoma City
- OREGON:
- Portland
- PENNSYLVANIA:
- Philadelphia
- Pittsburgh
- SOUTH CAROLINA:
- Columbia
- TENNESSEE:
- Knoxville
- Memphis
- Nashville
- TEXAS:
- Dallas
- El Paso
- Houston
- Lubbock
- San Antonio
- UTAH:
- Salt Lake City
- VIRGINIA:
- Richmond
- WASHINGTON:
- Seattle
- Spokane
- WEST VIRGINIA:
- Charleston/Huntington
- WISCONSIN:
- Milwaukee
* The Court sits in about 15 other
cities to hear Small Tax Cases. A list of such cities is contained
in a pamphlet entitled "Election of Small Tax Case Procedure and
Preparation of Petitions", a copy of which may be obtained from the
Clerk of the Court.
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