Yes, you can choose the city where your U.S. Tax Court trial happens, and Form 5 is the official tool that locks in that choice. Tax Court Form 5 is the Request for Place of Trial, a one-page document that tells the Court which of its 74 designated trial cities you want for your case. Filing it correctly can save you hundreds of dollars in travel, days off work, and the stress of arguing your tax case far from home.
Many petitioners do not know that the U.S. Tax Court travels to cities across the country to hear cases, so the city you list on Form 5 directly controls where you must appear. According to the Court’s own trial session reports, more than 25,000 petitions are filed each year, and a 2024 Taxpayer Advocate Service annual report found that nearly 70% of petitioners file without an attorney, which makes a clear, plain-English guide to Form 5 essential.
Here is what you will learn in this guide:
- 📝 How to fill in every line of Form 5 the right way the first time
- 🏛️ How to pick the smartest trial city from the 74 official locations
- ⚠️ The biggest mistakes pro se petitioners make and how to dodge them
- 📅 Deadlines, filing methods, and the DAWSON e-filing process
- ⚖️ How Rule 140 lets you (or the IRS) change the trial city later
What Tax Court Form 5 Actually Is
Form 5 is the Request for Place of Trial, and it is the petitioner’s chance to pick the courthouse city where the trial will be held. The form lives inside the Tax Court Rules of Practice and Procedure as Form 5 in Appendix I, and it is required any time a petitioner wants to designate a trial location. Without it, the Court can pick a city for you, and that city may be hundreds of miles from your home.
The plain-English meaning of Form 5 is simple: you are telling the judge where you want to show up for trial. The consequence of skipping the form is real, because the Court will calendar your case wherever it sees fit, and you may end up traveling across state lines. A real-world example is a Florida retiree who forgets Form 5 and gets calendared in Atlanta, forcing a 9-hour drive for a half-day trial.
A common misconception is that Form 5 is optional paperwork. It is not, because Rule 140(a) requires petitioners to file a Request for Place of Trial at the time the petition is filed or shortly after.
Who Needs to File Form 5
Every petitioner who files a petition with the U.S. Tax Court using Form 1 or the simplified Form 2 must also file Form 5 unless their petition already designates a place of trial inside the petition itself. The plain-English rule is that the Court needs a city, and you must give it one. The consequence of leaving it out is a delay and a notice from the Court asking you to fix it.
A scenario to picture is Maria, a small-business owner in Phoenix who files a petition challenging a $14,000 deficiency. Maria attaches Form 5 and writes “Phoenix, Arizona,” so her trial gets calendared at the Sandra Day O’Connor U.S. Courthouse when the Tax Court visits. A common misconception is that filing in DAWSON automatically picks a city for you, but it does not, and you still must choose.
When Form 5 Must Be Filed
The plain-English rule from Rule 140(a) is that Form 5 is filed at the same time as the petition. The consequence of filing late is that the Court may issue an Order to Show Cause, and your case can stall for weeks. A real-world example is David, a Seattle taxpayer who mailed his petition without Form 5; the Court sent him a notice giving him 30 days to file the request, which delayed his case by nearly two months.
A common misconception is that you can wait until trial scheduling to pick a city. That is wrong, because the Court schedules trial sessions months in advance, and your city must be on file before the calendar is set.
The 74 Designated Trial Cities
The Tax Court hears cases in 74 cities spread across all 50 states, the District of Columbia, and Puerto Rico. The plain-English point is that you are not stuck with Washington, D.C., even though that is where the Court is headquartered. The consequence of picking poorly is travel cost, lost work, and weaker case preparation.
A real-world example is Lin, a software engineer in Austin who picks San Antonio instead of Dallas because San Antonio is a 90-minute drive while Dallas is over 3 hours. A common misconception is that bigger cities mean faster trials; in reality, smaller cities sometimes have shorter trial calendars and earlier dates.
Regular vs. Small Tax Case Cities
The Court splits trial cities into two lists: one for regular cases and one for small tax cases (S cases) under Section 7463 of the Internal Revenue Code. The plain-English difference is that S cases (disputes of $50,000 or less per tax year) get more flexibility because the Court adds extra “S-only” cities like Pocatello, Idaho, and Burlington, Vermont. The consequence of choosing the wrong list is that your case may be moved.
A scenario to picture is Janelle, a freelance photographer in Vermont with a $9,000 deficiency, who elects S case status and lists Burlington as her trial city. A common misconception is that S cases get heard faster everywhere, but trial frequency varies city by city.
How City Choice Affects Trial Speed
Big cities like New York, Los Angeles, Atlanta, Chicago, and Dallas have multiple trial sessions per year, sometimes monthly. Smaller cities like Helena, Montana, or Mobile, Alabama, may only get one or two sessions a year. The plain-English consequence is that picking a small city can mean waiting 6 to 12 months longer for your trial date.
A real-world example is Rashid, a contractor in Billings, Montana, who picked Billings (annual session) instead of Denver (quarterly sessions); his trial was pushed back 9 months. A common misconception is that the Court will fast-track urgent cases, but Rule 133 makes special calendaring rare.
Step-by-Step: How to Fill Out Form 5
Form 5 is short, but each line matters. The plain-English rule is to print clearly, match your petition exactly, and pick one city. The consequence of mismatched info is rejection or delay. Below is a line-by-line walkthrough using the official Form 5 PDF.
Caption and Petitioner’s Name
The top of Form 5 has a caption that mirrors your petition. The plain-English meaning is that the case name (e.g., “John Smith, Petitioner v. Commissioner of Internal Revenue, Respondent”) and docket number must match the petition you filed. The consequence of a mismatch is that the Court clerk may reject the form.
A real-world example is Carlos, who wrote “Carlos R.” on the petition and “Carlos Ramirez” on Form 5; the Court returned it for correction. A common misconception is that nicknames or short forms are fine, but they are not, and the Tax Court clerk’s office requires exact matches.
Docket Number
The docket number is assigned by the Court after you file your petition, in the format “12345-26” (number-year). The plain-English rule is to leave this blank if you are filing Form 5 with your petition, because the Court will fill it in. The consequence of guessing a number is filing confusion.
A scenario to picture is Priya, who files her petition and Form 5 together by mail; the clerk stamps both with docket “8842-26” upon receipt. A common misconception is that you must call to get a docket number first, but you do not.
The Trial City Line
This is the most important line. The plain-English rule is to write one city and state from the official list of 74. The consequence of writing two cities or a non-listed city is automatic rejection.
A real-world example is Tom, who wrote “Tampa or Miami” on Form 5; the Court rejected it and required a single choice. A common misconception is that you can list a backup city, but Rule 140 only allows one designation.
Signature, Date, and Contact Info
The bottom of the form requires your signature, the date, your mailing address, and a phone number. The plain-English rule is that an unsigned Form 5 is invalid. The consequence is rejection and a delay of weeks.
A scenario to picture is Beatrice, who emailed her form unsigned through DAWSON; the system flagged it, and she had to refile. A common misconception is that DAWSON’s e-signature is automatic; it is not, and you must type your name in the signature block per DAWSON User Guide standards.
Three Real-World Scenarios
Below are three of the most common Form 5 situations and what happens with each choice.
Scenario 1: The Multi-State Mover
| Petitioner Choice | Outcome |
|---|---|
| Files Form 5 listing old home city (Boston) before moving to Phoenix | Trial calendared in Boston; petitioner pays for cross-country travel |
| Files Rule 140 motion to change place of trial to Phoenix after move | Court usually grants; trial moved to Phoenix |
| Ignores move and skips updating address with Court | Notices go to wrong address, default risk under Rule 123 |
Scenario 2: The Small Business Owner
| Petitioner Choice | Outcome |
|---|---|
| Picks closest big city (e.g., Dallas) for fast calendar | Trial within 4-8 months, easier to prep |
| Picks small in-state city (e.g., Lubbock) for convenience | Trial may be delayed 9-12 months due to rare sessions |
| Forgets Form 5 entirely | Court issues Order to Show Cause; case stalls |
Scenario 3: The S Case Filer
| Petitioner Choice | Outcome |
|---|---|
| Elects S case and picks S-only city (e.g., Pocatello) | Informal trial, faster resolution under Section 7463 |
| Elects S case but picks regular-only city | Court reassigns to nearest S-eligible city |
| Does not elect S case despite $20K dispute | Loses informal procedure benefits |
Filing Methods: DAWSON vs. Paper
The Tax Court accepts Form 5 two ways: through DAWSON (the e-filing system launched in 2020) and by mail. The plain-English rule is that DAWSON is faster, free, and tracks your case in real time. The consequence of mailing is slower processing, sometimes 2-3 weeks before the form posts to the docket.
A real-world example is Aiyana, who filed by DAWSON on a Tuesday and saw her form on the docket Wednesday morning. A common misconception is that DAWSON requires a lawyer, but pro se petitioners can register at the DAWSON registration page using a verified email.
DAWSON Step-by-Step
To file Form 5 in DAWSON, log in, click File a Document, select your case, choose Request for Place of Trial from the document type list, upload the signed PDF, and confirm the trial city. The plain-English rule is that the dropdown menu only shows valid cities, which prevents typos. The consequence of skipping the confirmation step is that the form sits in draft.
A scenario to picture is Samuel, who uploaded the PDF but never clicked “Submit”; his form never reached the Court. A common misconception is that uploading equals filing, but DAWSON requires a final submit click.
Paper Filing by Mail
If you mail Form 5, send it to United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217. The plain-English rule is to use certified mail with return receipt so you have proof of delivery. The consequence of regular first-class mail is no proof if the form gets lost.
A real-world example is Linh, who mailed Form 5 standard and never got confirmation; she had to refile after 6 weeks. A common misconception is that fax filing is allowed, but the Court does not accept faxed forms per Rule 22.
Changing Your Trial City Later (Rule 140 Motions)
Sometimes life changes after you file Form 5. The Rule 140(c) motion to change place of trial lets you ask the Court to move your case. The plain-English rule is that you must show “good cause.” The consequence of a weak motion is denial.
A real-world example is Greg, who moved from Cleveland to Tampa for a new job; he filed a Rule 140 motion with proof of his new address, and the Court granted the move. A common misconception is that you can change cities at the last minute, but motions filed close to trial are often denied per orders cited in Cassuto v. Commissioner.
What Counts as Good Cause
Good cause includes a permanent move, a medical condition preventing travel, witness availability in another city, or financial hardship. The plain-English rule is that you must back claims with documents. The consequence of vague claims is denial.
A scenario to picture is Fatima, who attached doctor’s notes showing she could not travel; the Court moved her trial from Houston to Tucson. A common misconception is that personal preference counts; it does not, and the Court has denied many “preference-only” motions.
IRS-Initiated Motions
The IRS (the Respondent) can also file a Rule 140 motion to move the trial. The plain-English reason is usually witness or document location. The consequence is that you may have to oppose the motion in writing.
A real-world example is when the IRS moved to shift a Las Vegas trial to Los Angeles because most witnesses were in California; the Court granted it. A common misconception is that the petitioner always wins on city choice, but the Court balances both sides under Rule 140(c).
Mistakes to Avoid
The list below covers the most common Form 5 errors and the negative outcome of each:
- Forgetting to file Form 5 with the petition — triggers an Order to Show Cause and weeks of delay.
- Listing two cities — automatic rejection under Rule 140.
- Picking a city not on the 74-city list — Court will assign one for you.
- Mismatched name between petition and Form 5 — clerk returns the form unfiled.
- Leaving the signature blank — invalid under Rule 23(a)(3).
- Picking a regular-only city for an S case — Court reassigns, causing confusion.
- Choosing a far city for convenience reasons that change — costly travel and weak prep.
- Using fax or email — not accepted; only DAWSON or mail.
- Failing to update address after a move — notices missed, default risk under Rule 123.
- Waiting until trial scheduling to file Form 5 — too late; calendar already set.
Do’s and Don’ts
Do’s help you file cleanly and avoid Court pushback:
- Do match your name to the petition exactly because the clerk’s office requires consistency.
- Do pick a city from the official list because off-list cities are rejected.
- Do sign and date the form because unsigned forms are invalid under Rule 23.
- Do file Form 5 with your petition because Rule 140(a) requires it.
- Do use DAWSON when possible because it confirms filing instantly.
Don’ts save you from rejection and delay:
- Don’t list multiple cities because only one is allowed.
- Don’t assume DAWSON picks a city for you because it does not.
- Don’t ignore the Court’s Order to Show Cause because default judgment is possible under Rule 123.
- Don’t mail without certified tracking because lost forms cost weeks.
- Don’t wait to fix typos because every day matters with the trial calendar.
Pros and Cons of Picking a Big City
Pros of choosing a major trial city:
- More frequent trial sessions on the Tax Court calendar, so faster resolution.
- Easier access to tax attorneys familiar with that Court division.
- Bigger pool of low-income taxpayer clinics for free help.
- More hotel and travel options for out-of-state witnesses.
- Court staff with deeper experience in complex deficiencies.
Cons of choosing a major trial city:
- Higher travel and lodging costs if you live far away.
- Crowded calendars sometimes mean longer hearing days.
- More distractions and longer security lines at federal courthouses.
- Less personal attention from busy trial judges.
- Possible parking and transit hassles in dense urban areas.
Key Entities to Know
Several people, places, and concepts appear throughout the Form 5 process. The U.S. Tax Court is the federal court that hears tax disputes. The Commissioner of Internal Revenue is the named Respondent. The Chief Judge sets trial calendars. The Clerk of the Court processes filings.
DAWSON is the e-filing system. Rule 140 governs the request and changes. Section 7463 of the Internal Revenue Code governs S cases. Low Income Taxpayer Clinics help petitioners who qualify for free representation.
Recap of Key Tax Court Rulings
The Tax Court has issued many orders on Rule 140 motions. In Cassuto v. Commissioner, the Court reinforced that “good cause” is fact-specific. In multiple unpublished orders, the Court has denied last-minute change requests filed within 30 days of trial.
The plain-English takeaway is that the Court favors stability once the trial calendar is set. The consequence of waiting too long is denial. A common misconception is that hardship always wins; the Court weighs both petitioner and IRS interests under Rule 140(c).
State-Level Nuances
While Tax Court jurisdiction is purely federal under Title 26, state-level practical concerns shape your Form 5 choice. The plain-English point is that some states have only one trial city (e.g., Wyoming has Cheyenne only), while California has six. The consequence is uneven access depending on where you live.
A real-world example is Owen in rural Wyoming, who must travel to Cheyenne or pick Denver across state lines. A common misconception is that you must pick a city in your home state, but Rule 140 lets you pick any of the 74 cities, even out of state.
High-Volume States
California, Texas, New York, and Florida each host multiple trial cities with frequent calendars. The plain-English benefit is choice and speed. The consequence is that residents of these states rarely face a long drive.
A scenario to picture is Ines in Miami, who picks Miami because the Tax Court visits at least twice a year. A common misconception is that all Florida cases go to Jacksonville; in fact, Tampa, Miami, and Jacksonville all host trials.
Low-Volume States
States like Montana, Wyoming, North Dakota, and Vermont host trial sessions only once or twice a year. The plain-English consequence is longer waits. A real-world example is Walter in Bismarck, who waited 11 months for a trial date.
A common misconception is that the Court will travel to your town on request; it will not, and you must pick from the fixed list.
FAQs
Is Form 5 required for every Tax Court petition?
Yes. Rule 140(a) requires every petitioner to designate a place of trial, either inside the petition or by filing Form 5 at the same time as the petition.
Can I change my trial city after filing Form 5?
Yes. You can file a Rule 140(c) motion to change place of trial, but you must show good cause such as a move, medical issue, or witness location problem.
Is there a fee to file Form 5?
No. Form 5 itself is free; only the petition has a $60 filing fee, which can be waived for low-income petitioners under Rule 20(b).
Can I list more than one city on Form 5?
No. Only one city from the 74 designated locations is allowed; listing two causes automatic rejection.
Does DAWSON automatically pick a trial city for me?
No. DAWSON requires you to choose from a dropdown of valid cities; skipping that step leaves your case without a designated city.
Can I file Form 5 by fax or email?
No. The Tax Court does not accept fax or email filings; only DAWSON or mail to the Washington, D.C. address are valid filing methods.
Will the Court grant any Rule 140 motion I file?
No. The Court grants motions only when good cause is shown, and last-minute requests close to the trial date are usually denied.
Is the trial city the same for regular and small tax cases?
No. Some cities only host S cases under Section 7463, and some only host regular cases; check the official list before choosing.
Can a low-income taxpayer clinic help me with Form 5?
Yes. LITCs provide free help to qualifying petitioners, including filling out Form 5 and preparing for trial.
Does picking a smaller city speed up my trial?
No. Smaller cities often have only one or two trial sessions per year, which can delay your trial by 6 to 12 months compared to bigger cities.
Can I pick a city in another state?
Yes. Nothing in Rule 140 requires the city to be in your home state, though most petitioners pick the closest convenient option.
Does the IRS get a say in my trial city?
Yes. The IRS can file its own Rule 140(c) motion to change the trial city if witnesses or documents are located elsewhere, and the Court will weigh both sides.
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