New users: click here to register for E-Filing and E-Service.
Registered users: click here to E-File and E-Serve.
Self-represented litigants may either use E-Filing or may submit documents to the Tax Court via US Mail or email (info@taxcourt.state.mn.us).
Electronic Filing and Submissions
Generally speaking, all documents filed in any case currently pending before the Tax Court must be filed electronically, except where a party is self-represented. Parties should consult the electronic filing requirements set forth in scheduling orders filed in individual cases. Electronic documents must be in either Portable Documents Format (PDF) or Microsoft Word (doc/docx). Motions, legal memoranda, briefs, and expert reports (including appraisals) should be submitted in a searchable rather than scanned PDF format, if possible.
The court's electronic submissions have a size limit of 25MB; documents exceeding this size must be divided into smaller documents before filing. There is no need to provide duplicate paper or email copies of E-Filed documents unless specifically directed to do so by the Court.
Documents that cannot be filed using Tax Court E-Filing include proposed exhibits (see below), as well as all case-initiating documents (Form 1/ appeals or Form 7/petitions).
If you cannot file electronically due to large the size or number of documents, please contact the Tax Court to request a ShareFile link: info@taxcourt.state.mn.us.
Trial Exhibits
Proposed trial exhibits may not be E-Filed. Please email proposed exhibits to the Tax Court or request a ShareFile link for uploading exhibits.
Parties who cannot provide electronic trial exhibits must appear for trial with one original set of proposed trial exhibits (to function as official exhibits should they be submitted into evidence) and two sets of copies.
The court may request the parties provide working hard copies of proposed exhibits to the court for its use shortly before trial.
Parties should consult the scheduling order, and any subsequent trial order, to understand the requirements for exchanging trial exhibits with each other and providing them to the court in advance of trial. The terms of the court's order, and not this website, govern trial practice.
