PER DIEM LOOK-UP
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Rates for Alaska, Hawaii, and U.S. territories and possessions are set by the Department of Defense.
Rates for foreign countries are set by the Department of State.
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United States Tax Court
Hours of Operation:
8:00 a.m. – 4:30 p.m., M – F
Closed on Saturdays, Sundays, and legal holidays.
Visitor’s entrance is on the E Street Plaza.
400 Second Street, NW
Washington, DC 20217
The Revenue Act of 1924 established the Board of Tax Appeals to adjudicate disputes involving the federal income and profits tax law. Originally housed within the IRS headquarters building, design for a purpose-built courthouse began in 1965 due to overcrowding at the IRS. Despite enthusiastic support for the project, the Vietnam War triggered funding cuts that delayed construction until 1972, when GSA secured a site and held a groundbreaking ceremony. The completed building was dedicated on November 22, 1974, the fiftieth anniversary of the Revenue Act that created the court.
A landmark work by master architect Victor Lundy, the building is a prominent example of the formalist modern style in Washington, DC and won a GSA Honor Award in the first-ever Design Awards Program held in 1972. Despite its relatively recent construction date, the U. S. Tax Court Building was added to the National Register of Historic Places in August 2008 for its exceptional architectural significance.
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Rates for Alaska, Hawaii, and U.S. territories and possessions are set by the Department of Defense.
Rates for foreign countries are set by the Department of State.
Rates are available between 10/1/2022 and 09/30/2025.
The End Date of your trip can not occur before the Start Date.
Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.
Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."
Per diem localities with county definitions shall include"all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."
When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.