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Petitioner

Mercedes Rubio

Respondent

Commissioner of Internal Revenue

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Mercedes Rubio

14237-25 | United States Tax Court

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Judge Patrick J. Urda

Filed Oct. 8, 2025

Last Updated: 13 hours ago

Filing Date	#	Docket Text
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What is PACER?

PACER is a government system to access US court records.

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Docket Alarm uses PACER to access Federal Court documents. Under the flat-rate plan, we pass these fees on to your account without markup.

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If we already have the document in our database, you will not be charged anything. However, if we do not, then we must retrieve it from the court and incur their access fee.

PACER charges $0.10 per page with a 30 page (or $3.00) cap for all documents, except transcripts which have no cap. For example, a five page document is $0.50 and a 50 page document is $3.00. Accessing docket sheets also incurs a fee if we do not already have the full docket sheet (again, max of $3.00). These fees are only incurred for Federal Courts and Bankruptcies.

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Petitioner

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Mercedes Rubio

14237-25 | United States Tax Court

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