How to Fill Out Tax Court Form 14B (w/Examples) + FAQs

Yes, you can request more time before your U.S. Tax Court trial by filing Form 14B, the Motion for Continuance, but only if you show “good cause” under Tax Court Rule 133. The form tells the judge why you need a delay, who agrees, and when you will be ready, and it must be filed at least 31 days before your trial session unless you can prove a true emergency.

Missing this deadline or filing a weak motion often ends with the judge denying your request, forcing you to trial unprepared, or even entering a default decision that locks in the IRS deficiency. According to the U.S. Tax Court 2024 Congressional Budget Justification, the court resolves over 25,000 cases each year, and judges deny continuance motions filed late or without supporting facts at a high rate.

📝 How to fill out every line of Form 14B without triggering a denial
⚖️ The “good cause” standard judges apply under Rule 133 and how to meet it
🧾 Real examples showing approved and rejected continuance motions
🚫 Common mistakes that get your motion denied or your case dismissed
💻 How to e-file Form 14B through DAWSON, the Tax Court’s online system

What Form 14B Is and Why It Exists

Form 14B is the official Motion for Continuance used in the United States Tax Court. A continuance is a formal request to move your trial date to a later trial session. The form exists because the Tax Court schedules trial sessions months in advance, and judges need a clean paper record of why a case is not ready for trial.

The legal basis for the form sits in Tax Court Rule 133, which says continuances are “rarely granted” and only on timely motion showing good cause. The plain-English meaning is that the judge starts by saying no. You must give the court a real, documented reason, not a vague excuse, before the judge will move your case off the calendar.

The consequence of skipping the form or filing a letter instead is that the court will not act on it. Tax Court judges only respond to properly captioned motions filed under the rules. A common misconception is that calling the clerk’s office or emailing the judge will delay the trial. It will not, and informal contact with chambers can violate the ex parte rules.

For example, Carlos Rivera, a small landlord in Tampa, tried to delay his trial by mailing a handwritten note to the judge. The court ignored the note, the trial went forward, and Carlos lost by default because he was not ready. Filing Form 14B instead would have given him a real shot at a new date.

Where Form 14B Fits Among Other Tax Court Forms

The Tax Court uses a numbered family of forms for motions and pleadings. Form 1 starts a case, Form 14 is a generic motion, Form 14B is the continuance motion, and Form 15 is the request to change the place of trial.

Form 14B differs from Form 15 because Form 15 keeps your trial city flexible, while Form 14B changes the timing. Mixing them up wastes weeks and can cause the judge to deny both.

The consequence of using the wrong form is real. Judges may strike a misfiled motion, and you lose the time you spent preparing it. A common misconception is that one motion can do both jobs. It cannot. File each form separately and serve each on IRS counsel.

Who Can File Form 14B and When

Any party in a docketed Tax Court case can file Form 14B. That includes the petitioner (the taxpayer), the respondent (the IRS, represented by Chief Counsel), or both jointly. Joint motions, where both sides agree, get approved much more often than one-sided motions.

Timing is the single biggest driver of success. Tax Court Rule 133 requires the motion to be filed promptly after the reason for the delay is known. The unwritten rule among practitioners is to file at least 31 days before the trial session, because motions filed inside the 30-day window face a much higher bar.

The consequence of filing late is that the judge may deny the motion even if the reason is strong. Aisha Bennett, a tax attorney in Atlanta, learned this when she filed Form 14B six days before trial because her client had surgery. The judge denied it because the surgery was scheduled three weeks earlier and she could have filed sooner.

A common misconception is that a doctor’s note or a hospital bill alone earns a continuance. It does not. The motion itself must explain the timeline, the impact on trial preparation, and the proposed new date.

Standing Pretrial Order Deadlines

Every Tax Court case is governed by a Standing Pretrial Order issued by the assigned judge. The order sets deadlines for stipulations, pretrial memoranda, and witness lists. Form 14B must address how a continuance affects each of those deadlines.

The consequence of ignoring the Standing Pretrial Order is denial of the motion plus possible sanctions. Judges read the order as a contract with the parties, and they expect motions to track its language.

A common misconception is that a continuance automatically resets every deadline. It does not. The judge will state in the order granting the motion which deadlines move and which stay in place.

Step-by-Step: How to Fill Out Form 14B

The form is two pages and looks short, but every blank line has legal weight. Follow the layout exactly, because the DAWSON e-filing system rejects filings with missing fields.

Caption Block

The caption sits at the top. You enter the petitioner’s name, the respondent (always “Commissioner of Internal Revenue”), the docket number, and the assigned judge if one is named. The docket number appears on every prior order and on your Notice Setting Case for Trial.

The consequence of a wrong docket number is that the motion lands in the wrong file or gets returned. David Chen, a software engineer in San Jose, transposed two digits in his docket number, and his Form 14B sat unprocessed for two weeks while his trial date inched closer.

A common misconception is that you can leave the judge’s name blank. If a judge has been assigned, name them. The clerk routes the motion based on that field.

Body of the Motion

The body has numbered paragraphs. Paragraph 1 identifies the moving party. Paragraph 2 states the current trial date and place. Paragraph 3 explains the good cause. Paragraph 4 states whether the other side agrees. Paragraph 5 proposes a new trial session.

Write each paragraph in present tense and active voice. Do not pad the motion with adverbs. Judges value short, factual writing, and the Tax Court Practitioners’ Guide repeats this point.

The consequence of a vague paragraph 3 is denial. “Petitioner needs more time” is not good cause. “Petitioner’s expert witness is hospitalized through July 15, 2026, and cannot complete the valuation report needed for trial” is good cause.

Signature, Service, and Certificate

You must sign the motion, print your name, list your Tax Court Bar number if you have one, and include your address, phone, and email. You then complete a Certificate of Service stating you mailed or e-served a copy on IRS Chief Counsel.

The consequence of skipping the Certificate of Service is automatic rejection. The court will not consider any motion that does not show service on the other side.

A common misconception is that DAWSON serves the motion for you in every case. It does for represented parties on the system, but pro se petitioners filing by paper must mail their own copy and certify the mailing.

The “Good Cause” Standard Explained

Rule 133 does not define good cause. Judges fill in the meaning case by case. The Tax Court’s case law treats good cause as a real, unforeseen, and material reason that prevents fair trial preparation.

Good cause usually involves illness, death in the family, a scheduling conflict that could not be foreseen, settlement negotiations that are nearly final, or the late discovery of evidence. Bad cause includes “I am too busy,” “I just hired a new lawyer,” or “I want to settle but have not started talking yet.”

The consequence of arguing weak cause is denial plus a stern order from the judge. In Estate of Branson v. Commissioner, T.C. Memo. 1999-231, the court reminded parties that continuances delay justice for everyone on the calendar.

A common misconception is that the IRS’s agreement guarantees approval. It helps, but the judge still decides. Joint motions are approved more often, but the court denies joint motions that lack real cause.

Examples of Good Cause That Usually Wins

Serious medical emergency of party, counsel, or key witness
Death of a close family member within 30 days of trial
Late-produced IRS documents requiring expert review
Active settlement with a signed Form 870 pending review
Court conflict where counsel is in trial elsewhere on the same date

Examples of Bad Cause That Usually Loses

“I need more time to find a lawyer” filed two weeks before trial
“I want to amend my petition” without explaining why now
“The IRS examiner was rude” with no link to trial readiness
“I am moving to a new state next month”
“I have not started preparing yet”

Three Real-World Scenarios

The three scenarios below come from common patterns in Tax Court memorandum opinions. Each table shows the filer’s action and the likely judicial response.

Scenario 1: Medical Emergency

Petitioner’s Action	Judge’s Likely Response
Files Form 14B 25 days before trial with a hospital admission letter naming a 6-week recovery	Grants continuance to the next trial session in the same city
Files Form 14B 3 days before trial with no medical records attached	Denies the motion and orders petitioner to appear
Files Form 14B 40 days before trial, joined by IRS counsel, with a short doctor’s letter	Grants continuance and resets the Standing Pretrial Order deadlines

Scenario 2: Settlement in Progress

Petitioner’s Action	Judge’s Likely Response
Files joint Form 14B stating a Form 870-AD is in IRS Appeals review	Grants a 60- to 90-day continuance
Files solo Form 14B claiming “settlement talks ongoing” with no detail	Denies and may order a status report
Files Form 14B referencing a signed stipulated decision pending Tax Court Rule 248 review	Grants and may strike trial date

Scenario 3: New Counsel Entering the Case

Petitioner’s Action	Judge’s Likely Response
New counsel files Entry of Appearance plus Form 14B 45 days before trial	Often grants if cause is documented
Pro se petitioner fires counsel 10 days before trial and files Form 14B	Usually denies, citing lack of diligence
New counsel files Form 14B 60+ days out, joined by IRS counsel	Almost always grants

Filing Methods: DAWSON vs. Paper

The Tax Court runs an electronic filing system called DAWSON. Most represented parties must file there. Pro se petitioners can opt in or file by paper. Form 14B works in both channels, but the rules differ.

DAWSON filings post in real time and serve IRS counsel automatically when both sides are registered. Paper filings must be mailed to the Tax Court clerk at 400 Second Street, NW, Washington, DC 20217, with a separate mailed copy to IRS Chief Counsel.

The consequence of mailing a motion the day before trial is that it will not arrive in time, and the judge cannot act on it. Priya Patel, a freelance designer in Brooklyn, mailed her Form 14B from a UPS Store the morning of trial. The judge proceeded without it and entered a bench decision.

A common misconception is that fax filing is allowed. The Tax Court does not accept faxed motions for routine filings. Use DAWSON or U.S. mail.

Comparing DAWSON and Paper Filing

Feature	DAWSON	Paper
Filing speed	Same day	3-7 days mail time
Service on IRS	Automatic if registered	Manual, certified mail recommended
Cost	Free	Postage and copies
Confirmation	Instant docket entry	Wait for clerk processing
Best for	Counsel and tech-comfortable filers	Pro se without internet access

Mistakes to Avoid

The following errors cause most Form 14B denials. Each one has a direct, documented consequence.

Filing too late. Motions filed inside 30 days of trial face the highest denial rate, because Rule 133 treats late filings as a sign of poor diligence.
Skipping the Certificate of Service. The court rejects unserved motions on sight, and you lose days reworking and refiling.
Vague good cause. Phrases like “needs more time” trigger denial because they fail the Rule 133 standard.
Forgetting to attach proof. Medical claims need a dated letter, settlement claims need a status statement, and conflict claims need the conflicting court’s notice.
Wrong docket number. A misrouted motion may never reach the assigned judge, and the trial date will not move.
Naming the wrong respondent. It is always “Commissioner of Internal Revenue,” not “IRS” or “United States.”
Not contacting IRS counsel first. Joint motions win more often, and judges look for evidence you tried to confer.
Asking for “indefinite” delay. Always propose a specific new trial session, since open-ended motions look like delay tactics.
Filing on the day of trial. Calendar judges rarely grant day-of motions absent a true emergency.
Ignoring the Standing Pretrial Order. Failing to address how a continuance affects pretrial deadlines invites denial or sanctions.

Federal Procedural Framework

The Tax Court is a federal court of record under 26 U.S.C. § 7441. Its procedures are set by the Tax Court Rules of Practice and Procedure, not by the Federal Rules of Civil Procedure, although the Tax Court borrows from them where its rules are silent.

Rule 133 governs continuances. Rule 50 governs motions generally and requires a written motion that states the grounds with particularity. Rule 21 governs service.

The consequence of treating Tax Court like district court is dismissal of the motion. District-court boilerplate often cites the wrong rule numbers and the wrong service standards.

A common misconception is that local rules from your state matter. They do not. The Tax Court is a single national court, and the same rules apply whether your trial is in Boise, Birmingham, or Boston.

State Variations and Place of Trial

Although the rules are federal, the Tax Court holds trial sessions in roughly 74 cities. Your Form 5 request for place of trial sets the city. Form 14B does not change the city. To change the city, file Form 15.

The consequence of confusing the two forms is two denied motions and lost weeks. Marcus Reilly, a contractor in Denver, filed Form 14B asking for both a new date and a new city. The judge granted neither, because the motion did not match the rule.

A common misconception is that smaller cities have looser standards. The same Rule 133 standard applies everywhere.

Pros and Cons of Filing Form 14B

Pros

Buys time to prepare evidence, because rushed trials usually favor the IRS
Allows ongoing settlement talks to mature without trial pressure
Lets sick parties and witnesses recover and testify properly
Preserves the right to a fair hearing under due process principles
Joint Form 14B motions strengthen settlement leverage with IRS Appeals

Cons

Interest under 26 U.S.C. § 6601 keeps running on any unpaid deficiency
Repeated continuances signal weakness and may invite sanctions under Rule 104
Witness memories fade, and documents may go missing
The next trial session may sit in a less convenient city or month
Granting is discretionary, so denial leaves you trial-ready or not

Do’s and Don’ts

Do

Do file as soon as the reason for delay is known, because Rule 133 rewards diligence
Do call IRS Chief Counsel to ask for a joint motion, since agreement boosts approval rates
Do attach documents that prove your good cause, because judges trust evidence over assertions
Do propose a specific new trial session, since vague requests look like stalling
Do keep copies of your filing receipt from DAWSON or the post office

Don’t

Don’t email the judge directly, because ex parte contact violates Title VII
Don’t file a second Form 14B on the same grounds, because repeat motions are usually denied
Don’t ignore the Standing Pretrial Order, because deadlines do not pause on their own
Don’t assume the IRS will agree silently, because counsel must affirmatively join
Don’t blame the IRS in the motion, because tone matters to judges

Worked Example: A Complete Form 14B

Below is a sample motion drafted for Lena Okafor, a graphic designer in Houston whose expert witness is hospitalized.

Caption: Lena Okafor, Petitioner, v. Commissioner of Internal Revenue, Respondent. Docket No. 12345-25.

Paragraph 1: Petitioner, Lena Okafor, moves the Court for a continuance of the trial session set for June 8, 2026, in Houston, Texas.

Paragraph 2: This case is set on the Court’s June 8, 2026, Houston trial calendar pursuant to the Notice Setting Case for Trial dated February 9, 2026.

Paragraph 3: Good cause exists because Petitioner’s expert witness, Dr. Samuel Greene, was hospitalized on April 24, 2026, and his physician estimates a recovery period of eight weeks. Dr. Greene’s testimony is essential to valuation issues raised in the Notice of Deficiency.

Paragraph 4: Counsel for Respondent, IRS Chief Counsel, does not object to a continuance to the next Houston trial session.

Paragraph 5: Petitioner proposes the next available Houston trial session, currently scheduled for October 5, 2026.

Signature block: Lena Okafor, 123 Main Street, Houston, TX 77002, (713) 555-0144, lena@example.com.

Certificate of Service: I certify that on May 1, 2026, I served a copy of the foregoing motion on counsel for Respondent at IRS Office of Chief Counsel, 1919 Smith Street, Houston, TX 77002, by U.S. mail.

The consequence of following this template is a motion that satisfies Rule 50 and Rule 133. Judges grant well-drafted motions with documented cause far more often than informal letters.

A common misconception is that longer motions win more often. They do not. Short, specific, and supported beats long and rambling every time.

Recap of Key Rulings

In Estate of Branson v. Commissioner, T.C. Memo. 1999-231, the court reaffirmed that continuances are rarely granted and require concrete cause. The case is the most cited authority on the standard.

In Freije v. Commissioner, 125 T.C. 14 (2005), the court denied a late continuance request because the petitioner had months to prepare and offered no real reason. The ruling shows that diligence is part of good cause.

In Stewart v. Commissioner, T.C. Memo. 2011-271, the court granted a continuance based on a documented medical emergency, even though the motion was filed only 20 days before trial. The case proves that emergencies can override the 30-day norm when proof is strong.

The consequence of ignoring these rulings is repeating their mistakes. Cite the cases when your facts match, because judges respond to controlling precedent from their own court.

A common misconception is that older cases are stale. The Tax Court applies these rulings today, and they show up in modern bench opinions on continuance motions.

Key Entities to Know

United States Tax Court: The federal trial court that hears deficiency cases before payment.
Chief Counsel of the IRS: The lawyers who represent the Commissioner of Internal Revenue in Tax Court.
DAWSON: The Tax Court’s electronic filing and case management system.
Calendar Judge: The judge assigned to the trial session where your case sits.
Trial Session: A scheduled block of trial dates in a specific city.
Standing Pretrial Order: The judge’s scheduling order that controls deadlines.
Petitioner: The taxpayer who filed the petition.
Respondent: The Commissioner of Internal Revenue.

The consequence of confusing these roles is a motion that names the wrong party or asks the wrong court for relief. Get the labels right, and the rest of the motion reads cleanly.

A common misconception is that “the IRS” is the proper respondent name. It is not. The respondent is always the Commissioner.

FAQs

Is Form 14B required to request a Tax Court continuance?

Yes. A written motion under Rule 50 is required, and Form 14B is the official template. Letters, emails, and phone calls do not count as motions and will not move your trial date.

Can I file Form 14B without a lawyer?

Yes. Pro se petitioners file Form 14B all the time, either through DAWSON or by mailing a paper copy to the clerk in Washington, DC. Follow the rules carefully because judges hold pro se filers to the same standards.

Will the IRS automatically agree to a continuance?

No. IRS Chief Counsel decides on each request individually. Calling counsel and explaining your reason often produces a joint motion, which the court grants far more often than contested motions.

Does interest stop running if my continuance is granted?

No. Interest under 26 U.S.C. § 6601 continues to accrue on any unpaid deficiency. A continuance only delays trial, not the underlying tax clock.

Can I file Form 14B the day before trial?

No. Day-before motions almost always fail unless a true emergency exists, and the judge will likely deny them under Rule 133’s diligence requirement. File as soon as you know about the conflict.

Do I need to attach proof to my motion?

Yes. Attach a doctor’s note, court order, or settlement status statement. The judge cannot weigh good cause without evidence, and bare assertions get denied.

Can both sides file Form 14B together?

Yes. Joint motions list both parties as moving parties, and they enjoy a much higher approval rate. Coordinate the language with IRS counsel before filing.

Will a continuance change my place of trial?

No. Form 14B only moves the date. To change the city, file Form 15. The two forms cover different requests under different rules.

Can I file Form 14B more than once in the same case?

Yes, but each filing faces tougher scrutiny. Repeat motions on the same grounds usually fail, and judges may impose sanctions under Rule 104 for delay tactics.

Does DAWSON serve my motion on the IRS automatically?

Yes, when both sides are registered DAWSON users. Pro se filers using paper must serve IRS Chief Counsel themselves and complete the Certificate of Service.

Can I appeal a denial of Form 14B?

No. A denial is generally not appealable on its own because it is not a final decision. You may raise it later as part of an appeal of the final Tax Court decision.

Is there a filing fee for Form 14B?

No. The Tax Court does not charge a fee for motions. The only fee in a typical case is the petition filing fee, which is $60 and paid at the start of the case.

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