This presentation will cover the following. Tax Court is based in Washington, D.C., but its judges travel to hear cases on regular calendars in various cities around the country. **At trial, the TP may be represented by anyone admitted to practice before the Tax Court, which includes non-attorneys who have passed an exam. The IRS is represented in Tax Court by attorneys from the IRS Chief Counsel’s Office. **U.S. Tax Court applies the rules of evidence applicable in trials w/o a jury in the U.S. District Court of the District of Columbia. U.S. Tax Court follows its own procedural rules. In this presentation, we will deliver into these rules.