How to Fill Out Tax Court Form 3 (w/Examples) + FAQs

Tax Court Form 3 is the Entry of Appearance, the one-page document an attorney or U.S. Tax Court Practitioner (USTCP) files to formally tell the court, “I represent this taxpayer in this case.” Without a properly filed Form 3, the court will not recognize you as counsel, will not send you orders, and will continue to treat the petitioner as self-represented, which can cause missed deadlines and default decisions.

Filing the wrong form, signing the wrong way, or skipping the DAWSON electronic filing system can delay a case by weeks. According to the U.S. Tax Court’s 2024 Congressional Budget Justification, more than 25,000 petitions are filed each year, and a large share of those cases involve at least one entry of appearance, so the form is one of the most-filed documents in the entire court system.

• 📄 How to complete every line of Tax Court Form 3 the right way the first time
• ⚖️ When to use Form 3 versus Form 7 (Substitution of Counsel) or Form 8 (Notice of Intervention)
• 💻 How to file Form 3 through the DAWSON electronic filing platform step by step
• 🚫 The seven most common mistakes that get an Entry of Appearance rejected
• 🧠 Real-world examples, do’s and don’ts, and answers to the questions practitioners actually ask

What Tax Court Form 3 Actually Is

Tax Court Form 3, titled Entry of Appearance, is the official document used by an admitted practitioner to enter the case as counsel of record for a petitioner before the United States Tax Court. The form is governed by Rule 24 of the Tax Court Rules of Practice and Procedure, which controls who may appear, how they enter, and how they withdraw. The court will not communicate with a lawyer who has not filed Form 3, even if that lawyer signed the original petition.

The plain-English meaning is simple. You are telling the judge, the IRS Office of Chief Counsel, and the court clerk that you are now the petitioner’s lawyer for every purpose in that docket number.

The consequence of skipping Form 3 is real. The court mails notices, trial calendars, and orders only to the parties listed on the docket, so an unfiled Form 3 means you will miss deadlines and may not learn about a Branerton conference request from IRS counsel.

A common misconception is that signing the petition automatically counts as an entry of appearance. Under Rule 24(a), signing the petition does count for the signer, but any other lawyer who joins later must file a separate Form 3 to be recognized.

A real-world example helps. Attorney Maria Lopez signs a petition for client James Chen in March, but her partner David Park wants to argue the motion in May. David must file his own Form 3 before the judge will let him speak at the hearing.

Who Can File Form 3

Only people admitted to practice before the U.S. Tax Court may file Form 3, and admission is separate from any state bar license. The two main categories are attorneys admitted under Rule 200(a)(1) and non-attorney USTCPs admitted under Rule 200(a)(3) after passing the Tax Court’s written exam.

The consequence of filing without admission is severe, and the court will strike the entry of appearance, refuse to recognize the filer, and may sanction the practitioner. The court keeps a public list of admitted practitioners and verifies bar numbers automatically inside DAWSON.

A common misconception is that an enrolled agent or CPA can file Form 3. They cannot, unless they have also passed the USTCP exam and been admitted by the court. Tax preparation credentials do not transfer.

For example, CPA Rachel Kim represents her client during the IRS audit and appeals stage, but once the Notice of Deficiency is issued and the client petitions Tax Court, Rachel must either pass the USTCP exam or hand the case to an admitted attorney.

When Form 3 Is the Wrong Form

Form 3 is only for an initial entry by counsel into a case. If counsel of record is changing, the correct document is Form 7, Substitution of Counsel, which the outgoing and incoming attorneys both sign. If a non-party wants to join, the correct document is Form 8, Notice of Election to Intervene.

The consequence of using the wrong form is that the clerk’s office may reject the filing, or worse, accept it and create a confused docket where the prior lawyer is still legally on the hook for deadlines. Under Rule 24(c), counsel of record cannot withdraw without leave of court, so a Form 3 alone never replaces a prior lawyer.

A common misconception is that filing a new Form 3 silently replaces old counsel. It does not. The prior attorney remains on the docket until they file a motion to withdraw or sign a Form 7 substitution.

For example, attorney Jordan Reed thinks his Form 3 will push out predecessor counsel Lisa Wong, but the court still sends every order to Lisa, and Lisa is still responsible for the upcoming pretrial memorandum until she formally withdraws.

Line-by-Line Walkthrough of Form 3

The current Form 3 fits on one page and is available as a fillable PDF on the Tax Court forms page. Even though the form looks short, every blank has a specific legal meaning, and a wrong entry can delay docketing for weeks. Practitioners should read Rule 23 on form requirements before filing because Rule 23 controls caption format, paper size, signature blocks, and font size.

The Caption Block

The top of Form 3 is the case caption, and it must mirror the caption on the original petition exactly. The petitioner’s name appears on the left, the respondent (always Commissioner of Internal Revenue) appears on the right, and the docket number sits below. The docket number is assigned when the petition is filed and looks like 12345-25, where the last two digits are the year of filing.

The consequence of a mismatched caption is that DAWSON’s automated docket-matching feature will reject the filing, and a paper filing will be returned by the clerk for correction. Even small errors, such as listing only one spouse on a joint return when both filed the petition, will trigger rejection.

A common misconception is that a typo in the caption can be fixed informally. It cannot. The court treats the caption as the legal identity of the case, so the corrected Form 3 must be re-filed.

For example, attorney Priya Shah lists her client as Robert Johnson on Form 3 even though the petition reads Robert J. Johnson and Sarah Johnson. The clerk rejects the filing, and Priya must re-file before the upcoming status conference.

The Statement of Appearance

The body of Form 3 contains the operative sentence: “The undersigned, being duly admitted to practice before the United States Tax Court, hereby enters an appearance for petitioner(s) in the above-entitled case.” You should not modify this language because it tracks Rule 24(a) word for word.

The consequence of editing the statement, even to add helpful detail like “for the limited purpose of the motion to dismiss,” is that the court treats the appearance as a general appearance regardless. Tax Court does not recognize limited-scope representation in the same way a state court might.

A common misconception is that you can carve out issues by writing in extra language. You cannot. Once you enter under Form 3, you are counsel for all purposes until you withdraw under Rule 24(c).

For example, attorney Marcus Bell adds a handwritten note saying “for collection due process issues only,” but the court ignores the limitation and orders Marcus to attend the deficiency trial too.

The Signature, Bar Number, and Contact Block

Below the statement, the practitioner signs, prints their name, and provides their Tax Court bar number, mailing address, telephone number, and email address. The Tax Court bar number is a unique identifier issued at admission, distinct from any state bar number, and it must be entered correctly because DAWSON validates it.

The consequence of a missing or wrong bar number is automatic rejection by DAWSON. The consequence of an outdated address is that orders go to the wrong place, and the court still considers them served under Rule 21(b)(1).

A common misconception is that you can use a firm’s central email address. The court strongly prefers a direct, monitored email for the responsible attorney, and the DAWSON Petitioner User Guide treats that email as the official service address for electronic notices.

For example, attorney Elena Martinez lists info@firm.com instead of her direct address, misses an order denying her motion, and discovers the missed deadline two weeks later when sanctions are already on the table.

Service Block and Certificate of Service

If you file on paper, Form 3 must include a Certificate of Service showing you mailed a copy to IRS Chief Counsel. If you file electronically through DAWSON, service on the IRS is automatic for cases where the IRS has answered, and no separate certificate is needed.

The consequence of forgetting service in a paper filing is that the court will treat the entry as not served, and the IRS may move to strike. Under Rule 21, every filing other than the petition itself must be served on the opposing party.

A common misconception is that DAWSON also serves pro se co-petitioners or unrepresented parties automatically. It does not, and you must still mail those parties a paper copy.

For example, attorney Tomás Rivera files Form 3 in a case where the petitioner’s spouse remains pro se. DAWSON serves the IRS, but Tomás still has to mail a paper copy to the spouse and file a separate certificate of service.

Three Real-World Filing Scenarios

Form 3 looks the same in every case, but the procedural context changes how it is filed and what happens next. The three scenarios below cover the most common situations practitioners face under the current Tax Court Rules and DAWSON workflow as of 2026.

Filing Scenario	Required Steps and Consequences
Solo attorney entering after pro se petition	Register for DAWSON eAccess, upload Form 3 as a PDF, link to the docket using docket number, and verify the IRS receives automatic electronic service; failure to register correctly delays recognition by 24-72 hours.
Co-counsel joining an existing represented case	Each new attorney files a separate Form 3 under their own bar number; prior counsel remains on the docket; failure to file separately means the new lawyer cannot sign filings or appear at trial.
USTCP entering for a low-income clinic client	USTCP files Form 3 through DAWSON using their non-attorney bar number; if the clinic also wants to be listed, it must file a separate appearance through a supervising practitioner; failure to identify the USTCP correctly can lead to a Rule 200 challenge.

Scenario 1: Stepping Into a Pro Se Case

A taxpayer often files a petition without a lawyer and then finds counsel later, sometimes after a Standing Pretrial Order is issued. The new attorney must file Form 3 quickly because the order imposes deadlines for stipulations and pretrial memoranda. Filing within 30 days of being retained is a best practice that aligns with the court’s Branerton process for informal discovery.

The consequence of waiting is that orders continue to flow only to the petitioner, who may not understand or forward them. A common misconception is that the lawyer can wait until trial to enter formally; by then, default deadlines may already have run.

For example, attorney Hannah Goldberg is hired by petitioner Daniel Cruz on day 45 of a docketed case. She files Form 3 on day 46 through DAWSON, immediately receives all prior orders by email, and contacts IRS Chief Counsel attorney Karen White to start stipulating facts.

Scenario 2: Adding Co-Counsel Mid-Case

Complex cases, especially those involving valuation or accuracy-related penalties under IRC §6662, often need more than one lawyer. Each additional attorney files a separate Form 3 listing their own admission number and contact information. The court does not allow a single Form 3 to enter multiple practitioners.

The consequence of trying to list two attorneys on one form is rejection. A common misconception is that a firm can enter as an entity; only individual humans admitted to the Tax Court bar can appear.

For example, partners Olivia Tan and Marcus Bell both want to handle the case of petitioner Rivertown Holdings LLC. Olivia files her Form 3 first, Marcus files his second, and DAWSON lists both as co-counsel within minutes.

Scenario 3: USTCP Entering Through a Clinic

Low-income taxpayer clinics often rely on USTCPs admitted under Rule 200(a)(3). The USTCP files Form 3 the same way an attorney does, but the bar number begins with a different prefix, and DAWSON flags the user as a non-attorney practitioner. Clinics that want to be identified on the docket usually have a supervising attorney also enter under Form 3.

The consequence of misidentifying the role is that the IRS may challenge the appearance, citing Rule 201 standards of conduct. A common misconception is that USTCPs cannot try cases. They can, including offering opening statements, examining witnesses, and arguing motions, with the same authority as an admitted attorney.

For example, USTCP Anita Brown of a university tax clinic files Form 3 for petitioner Luis Hernandez, supervising professor Jonathan Lee files his own Form 3, and the docket lists both as co-counsel for the clinic-represented petitioner.

How to File Form 3 Through DAWSON

DAWSON, which stands for Docket Access Within a Secure Online Network, is the Tax Court’s case management and e-filing system, and it became the mandatory filing platform for represented parties under the court’s December 2020 transition. Practitioners must register for an eAccess account using their Tax Court bar number, verify their identity, and create a unique password before filing anything. Without a verified DAWSON account, the practitioner cannot file Form 3 electronically and must fall back to paper filing, which the court accepts only in limited circumstances.

The consequence of filing on paper when DAWSON is available is delay, because paper filings can take up to two weeks to appear on the docket, and the court has signaled in its public guidance that electronic filing is strongly preferred. A common misconception is that scanning a wet-signature Form 3 is required. It is not, because Rule 23(a)(3) allows an /s/ typed signature when the document is filed through DAWSON by the practitioner.

Step 1: Prepare the PDF

Open the fillable Form 3 PDF, complete every field, save the file with a logical name like Form3_Smith_12345-25.pdf, and confirm the file size is under DAWSON’s 1,000-page or 250 MB limit. Do not flatten the PDF if you need to make changes, because some scanners produce non-searchable images that DAWSON’s text extraction may flag.

The consequence of an unsigned or unsearchable PDF is rejection during the upload step. A common misconception is that DAWSON converts handwritten forms automatically; it does not, and an OCR-failed file will be bounced back.

Step 2: Log Into DAWSON and Locate the Case

Sign in at dawson.ustaxcourt.gov, navigate to the Cases tab, and search using the docket number from the original petition. Click the case to open the docket record, and confirm the petitioner’s name matches what you have written on Form 3.

The consequence of filing into the wrong docket is that you appear in someone else’s case, and undoing the entry requires a motion to strike. A common misconception is that DAWSON catches docket mismatches automatically; the system relies on the user to confirm the docket number.

Step 3: Upload Form 3 With the Correct Document Type

Click File a Document, select Entry of Appearance from the document-type dropdown, upload the PDF, and verify that DAWSON pre-fills your name and bar number. Click Save for Later if you need to review, or Submit to file.

The consequence of choosing the wrong document type is that the filing is misclassified on the docket, and the IRS may not receive proper electronic service. A common misconception is that Notice of Appearance and Entry of Appearance are interchangeable in DAWSON’s dropdown; they are not, and only Entry of Appearance triggers the Form 3 workflow.

Step 4: Confirm the Receipt

After submission, DAWSON displays a confirmation screen with a transaction number and immediately emails a Notice of Electronic Filing to the practitioner. Save this email because it is your proof of timely filing under Rule 22.

The consequence of not saving the confirmation is that you will struggle to prove timely filing if a server outage or human error knocks the entry off the docket. A common misconception is that the docket page itself is sufficient proof; it is, but the email is faster to retrieve when a deadline is at stake.

Mistakes to Avoid When Filing Form 3

Even experienced practitioners make small errors that cause big delays. The list below collects the most common errors seen in practice, each with the negative outcome that follows.

• Using a state bar number instead of the Tax Court bar number, which causes DAWSON to reject the upload immediately.
• Listing the firm as the appearing entity, which violates Rule 24(a) because only individuals can enter appearances.
• Forgetting to file a separate Form 3 for each co-counsel, which leaves all but one lawyer unable to sign filings.
• Adding “limited scope” language to the appearance statement, which the court ignores while still binding the lawyer to general representation duties.
• Failing to update the address or email after a firm move, which causes missed orders even though service is legally complete under Rule 21.
• Filing Form 3 instead of Form 7 when replacing prior counsel, which leaves predecessor counsel still on the docket and on the hook for deadlines.
• Submitting an unsigned PDF to DAWSON, which is rejected automatically and forces a same-day re-file.
• Using the wrong docket number from a related case, which places the entry in the wrong matter and requires a motion to strike.
• Skipping service on a pro se co-petitioner, which violates Rule 21 and may lead to a motion to strike from the IRS.
• Selecting Notice of Appearance in the dropdown instead of Entry of Appearance, which misclassifies the document on the docket.

Do’s and Don’ts of Filing Form 3

Practical etiquette matters because Tax Court judges and IRS Chief Counsel attorneys handle thousands of cases each year and rely on clean dockets to manage their workloads. The do’s and don’ts below come from the court’s published practitioner guidance and from common practice in the U.S. Tax Court bar.

Do’s

• Do confirm your Tax Court bar admission is active before filing, because lapsed admission triggers automatic rejection.
• Do mirror the petition caption exactly, because even small typos cause clerk rejection.
• Do file Form 3 through DAWSON whenever possible, because electronic filings appear on the docket within minutes.
• Do save the Notice of Electronic Filing, because it is the cleanest proof of timely filing under Rule 22.
• Do contact IRS Chief Counsel immediately after entering, because early Branerton conferences resolve cases faster.

Don’ts

• Don’t add limited-scope language, because the court treats every appearance as general regardless of what you write.
• Don’t share a DAWSON login with other lawyers in your firm, because every filing is tied to the credential holder’s bar number.
• Don’t list the firm’s general email, because critical orders may sit unread in a shared inbox.
• Don’t assume Form 3 replaces predecessor counsel, because withdrawal requires court leave under Rule 24(c).
• Don’t wait to file after being retained, because pretrial deadlines run regardless of whether you have entered.

Pros and Cons of Entering Through DAWSON Versus Paper

While DAWSON is now the default, paper filing remains available in narrow circumstances, especially for pro se petitioners and unrepresented parties. Practitioners almost always must use DAWSON, but understanding the tradeoffs helps when advising clients or troubleshooting outages.

Pros of DAWSON Filing

• Filings appear on the docket within minutes, so deadlines are easier to meet.
• Service on the IRS is automatic once the answer is filed, which eliminates a common procedural error.
• The system stores every prior order and pleading, so practitioners can pull case history instantly.
• The Notice of Electronic Filing email gives clean, timestamped proof of filing.
• Practitioners can file from anywhere, including during travel or after hours.

Cons of DAWSON Filing

• The system requires identity verification and bar-number validation, which can take days for new admittees.
• Outages, while rare, can prevent a deadline-day filing if a backup paper plan is not ready.
• The dropdown menus are unforgiving, and a wrong document-type selection can misclassify the filing.
• Some older browsers struggle with the upload interface, which forces last-minute workarounds.
• Pro se co-petitioners must still be served by mail, which surprises lawyers expecting full electronic service.

Key Entities You Should Know

Several institutions and roles shape how Form 3 works in practice. The United States Tax Court is an Article I federal court that hears federal tax disputes before payment of the disputed tax. The IRS Office of Chief Counsel provides the lawyers who represent the Commissioner of Internal Revenue in every Tax Court case. The Tax Court bar is the body of admitted practitioners, both attorneys and USTCPs, who may appear under Rule 200.

The petitioner is the taxpayer who filed the case, and the respondent is always the Commissioner. The docket clerk processes filings, applies docket numbers, and issues service. The Chief Judge sets administrative orders, including those that govern remote proceedings and electronic filing.

A common misconception is that the IRS itself is the respondent. It is not. The respondent is the Commissioner in their official capacity, which is why the case caption always reads Petitioner v. Commissioner of Internal Revenue.

Court Rulings That Shape Form 3 Practice

Several decisions clarify how the court treats entries of appearance and withdrawals. In Wells Fargo & Co. v. Commissioner, the court reinforced that counsel of record may not unilaterally drop a case without leave under Rule 24(c). In Estate of Hill v. Commissioner, the court struck a defective appearance because the practitioner was not in good standing at the time of filing, illustrating the consequence of lapsed admission.

In Dixon v. Commissioner, the court emphasized that misconduct by counsel can lead to vacated decisions, which underscores why Rule 201 standards of conduct apply from the moment Form 3 is filed. The consequence of ignoring these precedents is that a defective entry can unravel later strategic decisions, including stipulations and settlement offers signed by the disqualified attorney.

A common misconception is that these rulings only matter at the end of a case. They matter at the start, because Form 3 is the moment counsel takes on the duties that those cases enforce.

Federal Versus State Considerations

Tax Court is purely federal, and only U.S. federal law and the Tax Court’s own rules govern Form 3. State bar rules still apply to the practitioner’s professional conduct, but they cannot expand or limit who appears in Tax Court. A lawyer suspended by a state bar must self-report to the Tax Court under Rule 202, and the Tax Court may impose its own discipline.

The consequence of ignoring the state-federal split is double exposure, because misconduct in a Tax Court matter can trigger both Tax Court sanctions and state bar discipline. A common misconception is that the Tax Court will defer to the state bar; the Tax Court conducts independent disciplinary proceedings under Rule 202.

For example, attorney Nathan Ortiz is publicly censured by the California State Bar, fails to report it to the Tax Court within 30 days, and faces additional Tax Court suspension on top of the state action.

FAQs

Do I need to file Form 3 if I signed the original petition?

No. Signing the petition counts as your entry of appearance under Rule 24(a), so a separate Form 3 is unnecessary unless your firm address or contact information changed after the petition was filed.

Can a CPA or enrolled agent file Form 3?

No. Only attorneys admitted under Rule 200(a)(1) and USTCPs admitted under Rule 200(a)(3) may enter an appearance, and CPA or enrolled agent credentials alone do not qualify a practitioner.

Is Form 3 the right form to substitute counsel?

No. Substitution requires Form 7, which both outgoing and incoming counsel sign, because Form 3 alone never removes a prior attorney from the docket without a separate withdrawal motion.

Can I file Form 3 on paper instead of through DAWSON?

Yes, but only in narrow circumstances such as DAWSON outages or specific accommodations, and the court strongly prefers electronic filing for all represented parties under its 2020 transition policy.

Does DAWSON automatically serve the IRS when I file Form 3?

Yes. Once the IRS has filed an answer, electronic service through DAWSON is automatic, but you still must serve any pro se co-petitioner or unrepresented party by mail.

Can two attorneys share one Form 3?

No. Each practitioner must file a separate Form 3 under their own bar number, because the court treats every appearance as personal to the individual lawyer.

Is there a filing fee for Form 3?

No. The Tax Court does not charge a fee to file an Entry of Appearance, although the original petition carries the standard $60 filing fee under Rule 20.

Can I limit my representation to a single motion or issue?

No. Tax Court treats every Form 3 as a general appearance, and any limited-scope language you add to the form has no legal effect on your duties.

Does a USTCP have the same authority as an attorney after filing Form 3?

Yes. A USTCP admitted under Rule 200(a)(3) may sign filings, examine witnesses, and argue motions with the same authority as an attorney admitted to the Tax Court bar.

Will the court reject my Form 3 if my Tax Court bar dues are unpaid?

Yes. The court treats lapsed practitioners as not in good standing, and DAWSON automatically rejects filings from any practitioner whose admission status is inactive.

Can I withdraw simply by filing a new Form 3 elsewhere?

No. Withdrawal requires leave of court under Rule 24(c), and you remain counsel of record until the judge grants a motion to withdraw or approves a Form 7 substitution.

Do I need to mail a paper copy to IRS Chief Counsel after filing through DAWSON?

No. Electronic filing through DAWSON satisfies the service requirement once the IRS has answered, so a separate mailed copy to Chief Counsel is unnecessary in most cases.