Tax Court Calendar Call and Trial

From the trial notice to trial: the timeline

After the IRS files its answer to your petition, your case waits for a trial calendar. The Tax Court says a case “may be scheduled for trial as soon as six months after the Answer is filed but it may take longer,” and that it sends a notice setting the case for trial “generally about five months before the trial date.” The court tries to hold the trial in the city you asked for on your request for place of trial (Rule 140), or one reasonably nearby.

With the notice comes a standing pretrial order (Rule 131(b)). The court’s current sample orders, served January 2026, set these deadlines, counted back from the first day of the trial session:

The order says the parties “must begin discussing settlement and/or preparation of a stipulation of facts” as soon as possible. It also warns: “If you do not follow the provisions of this Order, the Judge may dismiss your case and enter a Decision against you.” Our page on the stipulation of facts explains the 14- and 7-day items.

The pretrial memorandum

The pretrial memorandum is a short summary of your case for the judge. The court’s form, attached to the pretrial order, asks for:

• the amounts in dispute by year (deficiencies, additions and penalties);
• the status of the case (probable settlement, probable trial, definite trial) and an estimate of trial time;
• motions you expect to make and the status of the stipulation of facts;
• the issues;
• witnesses you expect to call, with a brief summary of their testimony;
• a summary of the facts in chronological order, a synopsis of your legal authorities, and any evidence problems.

In a regular case it is required. In a small tax case (S case) the Tax Court says you “should submit” one, and “the Court encourages all parties” to file it. The witness rule has teeth in regular cases: the order says witnesses not identified in the memorandum “will not be permitted to testify at the trial without a showing of good cause.” Send your memorandum to the court and a copy to the IRS attorney. All mail goes to the court in Washington, D.C., not to the trial city.

How to get ready for trial, step by step

1. Read the trial notice and standing pretrial order. Note the trial city, the first day of the session and every deadline the order sets. The order served in your case controls; keep a copy.
2. Exchange documents and stipulate facts. Give the IRS attorney copies of every document you plan to use and agree in writing on facts that are not in dispute. The stipulation of facts is due 14 days before the session starts.
3. File your pretrial memorandum 21 days before. Use the court’s form: issues, witnesses with a short summary of their testimony, a summary of facts and your legal authorities. It is required in regular cases and the court says you should file one in an S case.
4. Prepare exhibits and witnesses. Submit documents the IRS won’t stipulate as proposed trial exhibits by the 7-day deadline, bring three copies to court, and make sure any witness will be there.
5. Arrive early for calendar call. Be at court on the first day of the session, before the start time, to answer when your case is called and to meet clinic or calendar call volunteers if you have no representative.
6. Present your case and keep proof of everything. Testify under oath, offer your exhibits and answer the IRS attorney’s questions. The judge can consider only evidence admitted into the record.

Can’t be ready? Rule 133 says continuances (postponements) “will be granted only in exceptional circumstances,” and a motion filed 30 days or less before trial “ordinarily will be deemed dilatory and will be denied” unless the reason arose during that period. The pretrial order sets 31 days before the session as the time to file one. The motion must say whether the IRS objects.

What happens at calendar call

The Tax Court defines calendar call as the first day of a trial session (normally Monday), when the judge makes sure every case on the list is ready “for trial or other disposition.” “All parties are required to attend unless specifically excused.”

• Your case is called. A trial clerk calls each case that has not settled. You come forward and state your name; the IRS attorney, from the IRS Office of Chief Counsel, does the same. The judge may ask about the status of the case and how long trial will take (Rule 131(c)).
• Free help may be in the room. In many cities, clinics and calendar call programs have volunteer practitioners at the session for unrepresented taxpayers. The pretrial order suggests arriving about an hour early to meet them. If you want to talk to one, ask the judge.
• Trial times are set. After the call, the judge schedules each trial for a specific day and time during the session. Starting two weeks before the session, both sides can jointly ask the judge’s chambers for a set time and date; if the court grants it, you may not need to attend calendar call.
• Settling late still counts. The Tax Court says “most cases are settled by mutual agreement without trial,” and a settlement reached after the session begins is handled on the record. See settling a Tax Court case.

The trial itself

The Tax Court says trials “are conducted before one judge, without a jury.” It describes the order of events:

1. Preliminary matters, such as filing the stipulation of facts and pretrial memoranda.
2. Opening statements, petitioner first. The court cautions that opening statements are generally not under oath and cannot be considered unless the facts are proved by other evidence.
3. Your witnesses, usually starting with you. You testify under oath, then the IRS attorney cross-examines.
4. The IRS’s witnesses, whom you may cross-examine. The judge may question anyone.
5. The record closes. After that, no more evidence can be submitted.

In regular cases, trials follow the Federal Rules of Evidence (Rule 143(a); IRC 7453). Small tax case trials are “conducted as informally as possible,” and any evidence the court finds has probative value is admissible (Rule 174(b)); see Tax Court small case procedure. In either kind of case, the Tax Court’s reminder applies: the judge “can consider only evidence admitted into the record,” so bring every document not already in the stipulation, “even if you provided them to the IRS earlier.” Documents you gave the IRS during the audit are not in the court record unless made part of the case.

Burden of proof: who has to prove what

Tax Court Rule 142(a) says “the burden of proof shall be upon the petitioner,” except where a statute or the court provides otherwise. In practice, the court says, you must bring evidence “to prove that the determination of the IRS is not correct and that your position is correct.”

The IRC 7491(a) shift is narrower than it sounds. It applies only if you have complied with the tax code’s substantiation requirements, maintained all required records, and “cooperated with reasonable requests by the Secretary for witnesses, information, documents, meetings, and interviews” (businesses and trusts also face a net-worth limit). The Tax Court itself says that “in most cases, the burden of proof does not shift to the IRS.” Plan your case as if you must prove every fact you rely on. For how to rebuild missing proof, see IRS audit with missing records.

After trial: briefs, the opinion and appeal rights

• Briefs. In regular cases the judge usually orders post-trial briefs. Unless the judge orders otherwise, opening briefs are due within 75 days after trial and answering briefs 45 days after that (Rule 151). In S cases, briefs are not required unless the court directs.
• The opinion. There is no fixed time for a decision. The judge may give a bench opinion orally at the session (Rule 152); otherwise a written opinion follows. S cases get a summary opinion, which cannot be relied on as precedent.
• The decision. If the opinion requires the tax to be recomputed, the court waits for the parties’ Rule 155 computations before entering its decision. See settling a case and Rule 155.
• If you disagree. A motion for reconsideration must be filed within 30 days after the opinion is served (Rule 161). In a regular case, a notice of appeal to a U.S. Court of Appeals must be filed with the Tax Court within 90 days after the decision is entered, or 120 days if the other side appealed first (IRC 7483; Rule 190). No one can appeal an S case decision.

Interest keeps running on any tax the court upholds, from the return’s original due date, at the federal short-term rate plus 3 percentage points, reset quarterly (7% (IRS.gov, Jul-Dec 2026) this quarter). The Tax Court notes you may pay the disputed amount during the case to stop interest from accruing.

Doing it yourself, free help, and when to hire someone

The Tax Court is set up for people representing themselves (pro se), and its trial guidance walks through every step. Free help includes clinics and calendar call programs listed by trial city and Low Income Taxpayer Clinics for eligible taxpayers. The Tax Court says many petitioners represented by a clinic are able to settle with the IRS.

A representative is worth more in regular cases with formal evidence rules, when witnesses or experts are needed, when fraud or large penalties are proposed, or when you may want to appeal. Anyone who appears for you at trial must be admitted to practice before the Tax Court; ask before you hire. Global Gate Tax Relief’s team includes licensed tax attorneys, enrolled agents and CPAs. A free consultation covers where your case stands and whether you can handle it yourself; if we take it, the flat fee is quoted upfront and no result is promised. Request a free case review or call 1-877-800-8180.

Frequently asked questions

Keep reading in the IRS Audit Guide

• U.S. Tax Court step by stepThe whole case from petition to decision.
• Stipulation of factsHow to review and respond to the IRS draft.
• Settling a Tax Court caseDocketed Appeals, stipulated decisions and Rule 155.
• Tax Court small case procedureInformal S case trials and the no-appeal rule.
• IRS audit with missing recordsRebuilding proof when you carry the burden.