2025-03-10
We previously downloaded all of the opinions published by the Tax Court. We converted the PDF files to text files. We searched the text files for the words “pro se” (or “pro sese”) and computed the percentage of opinions containing those words. Below is a graph showing the percentage of pro se opinions in the Tax Court from 2001 to 2024. The analysis excludes bench opinions.
"Pro se" means that the taxpayer represented him or herself. That is, the taxpayer was not represented by an attorney.
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