An admitted Tax Court practitioner uses Form 7, Entry of Appearance, to become the representative of record in a case someone else already petitioned. Filing it tells the court and the IRS to send all future orders, notices, and motions to you. You can download the fillable PDF from the court’s case-related forms page or generate it inside DAWSON, the court’s electronic filing system. File a separate Form 7 for each docket number; consolidated cases need one filing per docket.
When You Need to File Form 7
Form 7 is for practitioners entering a case after the petition has been filed by someone else, whether that was the petitioner acting alone or a different attorney. If you signed and filed the original petition yourself, that signature already served as your entry of appearance and no separate Form 7 is needed.1United States Tax Court. Rule 24 Appearance and Representation
Pro se petitioners do not use this form. If you are representing yourself, your petition or initial pleading is your appearance, and it only needs your name, mailing address, email address, and telephone number.1United States Tax Court. Rule 24 Appearance and Representation An authorized officer can appear for a corporation, an authorized individual for an unincorporated association, and a fiduciary for an estate or trust — none of them file Form 7 to do so.
What the Form Asks For
Form 7 is one page, and Rule 24(a)(2) sets what has to be on it:1United States Tax Court. Rule 24 Appearance and Representation
- The case caption and docket number, matching the format the clerk uses on court correspondence.
- The party or parties you represent (one petitioner, both spouses in a joint case, and so on).
- Your signature and the date.
- Your printed name and office street address, with city, state, and ZIP.
- A telephone number with area code.
- Your Tax Court bar number.
- The email address where you want electronic notifications sent.
The physical address you list has to be a place where you can reliably receive mail from both the court and the Commissioner of Internal Revenue. If any of your contact details change later, Rule 24(e) requires you to notify the Clerk in writing for every docket in which you have entered an appearance; the court provides Form 10, Notice of Change of Address, for that purpose.2United States Tax Court. Case Related Forms Stale contact information means papers may not reach you, and missed service can lead to sanctions or a default decision under Rule 123.3United States Tax Court. Rules of Practice and Procedure – Rule 123 Default and Dismissal
Who Can Sign It
Only individuals admitted to the Tax Court bar can file Form 7 on someone else’s behalf. An entry of appearance filed by a person who has not been admitted is not effective until admission is complete. Corporations and firms cannot be admitted; only individual practitioners can.4Office of the Law Revision Counsel. 26 USC App Rule 200 – Admission to Practice and Periodic Registration Fee
Attorneys in good standing with any state bar, the District of Columbia, or a U.S. territory can apply for admission without taking an examination. The application asks for a current certificate of good standing issued within 90 days of filing, plus a $50 fee paid through Pay.gov.5United States Tax Court. Guidance for Practitioners Nonattorneys can also be admitted, but they must pass the court’s written examination and clear a character and fitness review.6United States Tax Court. Rule 200 Admission to Practice and Periodic Registration Fee
Law students can help draft filings and, with the presiding judge’s permission and under direct supervision, present part of a case at hearing or trial. A law student cannot enter an appearance, be recognized as counsel, or sign anything filed with the court.1United States Tax Court. Rule 24 Appearance and Representation
The court also allows limited entries of appearance, where counsel represents a party for a specific purpose or stage rather than the whole case. A limited entry cannot be filed before the Notice Setting Case for Trial issues or after adjournment of the scheduled trial session.7United States Tax Court. Frequently Asked Questions Regarding Limited Entries of Appearance
Filing Through DAWSON
DAWSON is the fastest way to file.8United States Tax Court. DAWSON You need an active practitioner account; if you do not have one, register through the Practitioner Registration link before you try to file.
Once logged in, open the case and click Represent a Party in the case header. Select Entry of Appearance as the document type and indicate which party or parties you represent. From there you have two options:9United States Tax Court. DAWSON Practitioner Training Guide
- Let DAWSON auto-generate the PDF from information already in your account and the case record. This is the simpler route, but it does not accept attachments, so you cannot include a Certificate of Service this way. Click Review Filing, confirm the generated document, then click Submit Your Filing.
- Upload a PDF. Download the blank Form 7 from the court’s website, fill it out, save it, and upload. This option accepts attachments such as a Certificate of Service. After uploading, click Review Filing, check the box confirming Rule 27 redaction compliance, and click Submit Your Filing.
The auto-generate option is available when every party in the case receives electronic service. If any party still receives paper service, use the upload method and include a Certificate of Service (Form 9).
Filing by Mail
The court accepts paper filings if you cannot file through DAWSON. Print and complete Form 7, sign it, and mail it to:
Clerk of the Court
United States Tax Court
400 Second Street, N.W.
Washington, D.C. 2021710Office of the Law Revision Counsel. 26 USC App Title II – The Court, Rule 10
Use a tracked delivery service so you can confirm arrival, especially when a hearing is close. Include a self-addressed, stamped envelope if you want a file-stamped copy returned. Paper filings take longer to process than electronic ones, so build in extra time.
After You File
Once the Clerk processes the entry, the docket updates to show you as counsel of record, and both the court and the IRS begin using the contact information from your filing for orders, motions, notices, and scheduling. Through DAWSON, electronic service starts automatically once the appearance is recorded and the docket usually updates quickly. Paper filers should expect a longer lag before the change appears.
Form 7 does not replace or amend the petition. It only establishes who the court communicates with going forward. If the petitioner had been proceeding pro se, their address stays on the docket alongside yours, but you become the primary contact for service.
If more than one practitioner enters an appearance for the same petitioner, the court serves the lead counsel of record. Without a designation, the court can serve any one of the counsel of record, or it can order service on all or specific counsel.11United States Tax Court. Rules of Practice and Procedure – Rule 21 Designate a lead early if you have a team on the case.
Substituting or Withdrawing Later
Swapping one practitioner for another uses Form 8, Substitution of Counsel, not a new Form 7. The incoming practitioner completes the entry-of-appearance portion with the same information Form 7 requires, and the outgoing practitioner signs the withdrawal portion. Both certify that the petitioner and other parties have been notified and that no one objects. Substitution without a motion is available only in cases that have not yet been calendared for trial.12United States Tax Court. Substitution of Counsel – Form 8
If a practitioner is leaving with no replacement, the path depends on the situation. When multiple counsel are on the case and at least one will remain, the departing practitioner can file a notice of withdrawal, provided it is filed at least 30 days before the trial session and no one objects. Otherwise, the departing practitioner must file a motion to withdraw and wait for the court’s approval. A petitioner who wants to fire their attorney files a separate motion to withdraw counsel by party. Every withdrawal notice or motion has to include the petitioner’s current mailing address, email, and telephone number so the court knows where to send future correspondence.1United States Tax Court. Rule 24 Appearance and Representation