26 USC App Rule 11: Payments to Court
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26 USC App Rule 11: Payments to Court
From Title 26-AppendixTITLE II.-THE COURT

Rule 11. Payments to Court

All payments to the Court for fees or charges of the Court shall be made either in cash or by check, money order, or other draft made payable to the order of "Clerk, United States Tax Court," and shall be mailed or delivered to the Clerk of the Court at Washington, D.C. For the Court's address, see Rule 10(e). For particular payments, see Rules 12(c) (copies of Court records), 20(b) (filing of petition), 175(a)(2) (small tax cases), 200(e) (application to practice before Court), 200(i) (periodic registration fee), and 271(c) (filing of petition for administrative costs). For fees and charges payable to the Court, see Appendix III.