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US Tax Document Collection

This application provides key word and browse access to a variety of US tax-related documents. This site differs from other legal research sites in that the index is tied to the released paper document. You will see anything that appears on the original released paper document including handwritten signatures, notes, notations, smudges and other items that are not captured in text-based legal research databases.

To maximize the effectiveness of your search, we recommend you use Internet Explorer 11 with a plug in that allows search terms to be highlighted within the document. You can download and install the plug-in from here.

To access key word searching click on the various Search tabs, above. To return to this home page, click on the Home tabs that appear throughout the application.

The Analytics section, below, provides insights into decisions and rulings using language analysis. Each court case and IRS letter ruling is rated for its precedential value and pro-taxpayer or government language.

Below is an interactive analysis of this year's written determinations using language analytics. The chart shows the relative weight of pro taxpayer and government language for each ruling and the precedential value of that decision.

Below that is an interactive chart showing the relative weight of pro taxpayer and government language for each Tax Court decision and the precedential value of that decision. You can also access metrics for individual judges.


January 2017 - Version 1.0
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