Can my Tax Court case be tried in Tampa?

Yes. Tampa is listed on the Tax Court's Form 5 as a place of trial for both regular and small tax cases. Request it on Form 5 when you file your petition, as Tax Court Rule 140(a) requires a separate request for place of trial.

What if I forget to file Form 5?

Under Rule 140(a), the IRS must then file a request showing its preferred place of trial no later than the date its answer is due. The Court will consider that request. It is better to make the choice yourself when you file.

Can I change my place of trial later?

You can file a motion under Rule 140(b) explaining the reasons. A motion filed after the notice setting the case for trial may be treated as dilatory and denied unless the reason arose recently or there was good cause for the delay, so ask early.

Does the place of trial decide which appeals court hears my case?

No. IRC 7482(b) sets appellate venue based on the petitioner's legal residence for individuals or principal place of business for corporations. A Florida individual's appeal generally goes to the Eleventh Circuit regardless of the trial city.

Tampa as a U.S. Tax Court Place of Trial

The United States Tax Court is a national court. Its headquarters is in Washington, D.C., and its judges ride circuit, holding trial sessions in cities across the country. Where your case is heard depends largely on what you request when you file.

For taxpayers in Tampa and the surrounding counties, the answer is usually simple: request Tampa. Here is how that works and what to expect.

Tampa is a place of trial for regular and small cases

The Tax Court publishes its list of trial cities on Form 5, Request for Place of Trial. Some cities are marked as hearing only small tax cases. Tampa is not marked that way. It is available for both regular cases and small tax cases.

The Court updates its list of trial cities from time to time. Check the current Form 5 when you file.

How to request a place of trial

Tax Court Rule 140(a) says that when you file a petition, you must also file a separate paper requesting the place of trial. Form 5 is the standard way to do it. For small cases, Rule 174(a) says the same thing in slightly different words.

If you do not file a request, Rule 140(a) requires the Commissioner to file one, no later than the date for filing the answer, showing the IRS's preferred place of trial. The IRS will usually pick a city that makes sense, but there is no reason to leave the choice to them.

The Court then makes reasonable efforts to conduct the trial at the location most convenient to the request, if suitable facilities are available, and notifies the parties where the trial will be held.

Why the location matters

Your witnesses. Third-party witnesses who will testify for you, such as a bookkeeper, a former employee, or a customer, are far easier to produce in Tampa than in another city.
Cost. Travel and lodging for you, your counsel, and your witnesses add up.
The IRS team. The IRS Chief Counsel attorneys handling cases set for Tampa are generally assigned from the office responsible for that trial city. Settlement discussions happen with them.
Calendar timing. Each trial city has its own session schedule. A city with more frequent sessions can mean an earlier trial date.

Note what location does not change: the law. Venue for an appeal is set by IRC 7482(b), which looks at the petitioner's legal residence (for individuals) or principal place of business (for corporations), not the place of trial. A Florida individual's appeal goes to the Eleventh Circuit regardless of where the trial was held.

How trial sessions are scheduled

Under Rule 131(a), each case, once at issue, is placed on a trial calendar in accordance with Rule 140, and the Clerk notifies the parties of the place and time. The Court posts its trial session schedules publicly, so you can see when Tampa sessions are planned.

When your case is calendared, you receive a notice setting the case for trial and, under Rule 131(b), a standing pretrial order or other trial preparation instructions. Those set the deadlines that will govern the last months of the case. See the pretrial order and calendar call.

A trial session typically begins with a calendar call on the first day. Rule 131(c) says each case is called at the scheduled time and place, the parties estimate the time needed for trial, and cases are tried in due course, not necessarily in the order listed. Many cases on a session settle before or at the calendar call. If yours does not, expect to be available for the entire session.

Changing the place of trial

Rule 140(b) allows a motion to change the place of trial, stating fully the reasons. Timing matters: a motion filed after the notice setting the case for trial may be deemed dilatory and denied unless the reason arose during that period or there was good reason for not filing sooner. If you move, your witnesses change, or you realize Tampa is not the right city, ask early.

Remote proceedings

The Tax Court has conducted some proceedings remotely using Zoomgov, and it publishes guidance on remote participation on its website. Whether a particular session or hearing is in person, remote, or hybrid depends on the Court's orders for that session. Read every notice the Court sends; the format of your trial will be in it.

The courthouse logistics

The notice setting your case for trial states the address for the session. The Tax Court holds sessions in federal facilities, and courtroom assignments can change between sessions, so rely on the notice for your case, not on an address you found online or remember from a prior case.

Plan for federal building security: allow extra time, bring identification, and expect electronic devices to be screened. Bring paper copies of your exhibits even if they were exchanged electronically. Dress as you would for any court appearance.

Before the session: settlement still matters most

Being set for a Tampa session does not mean you will be tried in Tampa. Most docketed cases resolve before trial, often through Appeals or IRS Chief Counsel. The trial setting simply gives everyone a date to work toward. The docketed Appeals process has its own deadlines tied to the trial calendar, so a case calendared for a Tampa session may move back from Appeals to Counsel shortly after the calendar issues.

Use the time between the notice of trial and the session well. Exchange documents early, push the stipulation forward, and keep settlement talks active. A well-prepared case settles on better terms because both sides can see what a trial would look like.

Practical tips for Tampa sessions

Request Tampa on Form 5 with your petition. Do not wait for the IRS to choose.
Check the session schedule. Knowing when Tampa sessions are likely helps you plan settlement discussions and witness availability.
Line up witnesses early. If a witness may need a subpoena, address it well before the session.
Clear your calendar for the whole session. Being "on call" is part of the process.
Keep settling. The calendar call date is often when the IRS is most focused on resolving cases. Be ready with your numbers.

Here's the part most people miss: the trial date is not just when you might be tried. It is the deadline that drives everything else, including when Appeals must return a docketed case to Counsel and when discovery and stipulations must be finished. See docketed cases in Appeals.

Let's talk

If you are filing a petition from Tampa Bay, request Tampa and plan for a Tampa session. Darrin T. Mish is admitted to practice before the U.S. Tax Court. Call (813) 229-7100. Let's talk.

General information, not legal advice. Reading this page does not create an attorney-client relationship. Statutes, regulations, IRS procedures, and dollar thresholds change; confirm current rules before acting.

Requesting Tampa as Your U.S. Tax Court Place of Trial