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Cancelled |
The following sessions have been canceled:
March:
- March 16, 2020 (Hartford, CT;
Philadelphia, PA; and San Francisco, CA)
- March 17, 2020 (Provo, UT)
- March 23, 2020 (Boston, MA; Los
Angeles, CA; Milwaukee, WI; Pittsburgh, PA; and San Antonio,
TX)
- March 30, 2020 (Chicago, IL; Dallas,
TX; Detroit, MI; Los Angeles, CA; New York, NY; and Philadelphia,
PA)
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April:
- All April trial sessions.
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May:
- May 4, 2020 (Boston, MA; Chicago, IL;
Jackson, MS; Philadelphia, PA; Phoenix, AZ; San Antonio, TX)
- May 11, 2020 (Atlanta, GA; Dallas,
TX; New York, NY; Oklahoma City, OK; San Francisco, CA )
- May 18, 2020 (Chicago, IL; Helena,
MT; Honolulu, HI; Los Angeles, CA; Memphis, TN; San Francisco, CA;
Seattle, WA;Washington, DC)
- May 21, 2020 (Billings, MT)
- June 1, 2020 (Atlanta, GA; Des
Moines, IA; Los Angeles, CA; Portland, ME; Salt Lake City, UT;
Washington, DC)
- June 4, 2020 (Burlington, VT)
- June 8, 2020 (Anchorage, AK; Denver,
CO; Houston, TX; New York, NY; San Francisco, CA; Tampa, FL)
- June 11, 2020 (Cheyenne, WY)
- June 15, 2020 (Chicago, IL; Dallas,
TX; Knoxville, TN; Los Angeles, CA; Washington, DC)
- June 22, 2020 (Washington, DC)
- June 29, 2020 (Atlanta, GA)
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Logistics |
- The Tax Court announced via Press
Release that, when proceedings resume, they will be conducted
entirely remotely. Proceedings will be available to the public via
telephone dial-in.
- The Tax Court also issued
Administrative Order 2020-02 governing remote court
proceedings. These guidelines became effective immediately and do
not contain a sunset date. They provide that trials will be
conducted either via telephone or video, as specified within the
notice setting a case for trial. Parties are responsible for
ensuring—to the best of their abilities—that they and
their witnesses are able to participate in the remote proceedings.
The orders likewise adjusted pre-trial filing deadlines.
- The Tax Court building has been
closed to the public since March 13, and closed entirely since
March 19.
- Mail will be held for delivery until
the Tax Court reopens.
- The Tax Court's eAccess and
eFiling systems remain operational and the Court will continue to
process items received electronically, serve orders and opinions,
and enter and serve decisions.
-
IR-2020-87: The IRS will host virtual Settlement Days to assist
unrepresented taxpayers in settling disputes. The two upcoming days
are May 9 (for cases docketed in Detroit Tax Court trial sessions)
and May 21, 2020 (for cases docketed in Atlanta Tax Court trial
sessions).
- Deadlines
- Notice
2020-23: Extends to July 15, 2020 certain filing deadline that
would have otherwise fallen between (and including) April 1 and
July 15, 2020. Deadline extended include the filing of any petition
with the Tax Court or a review of a Tax Court decision, filing a
claim for credit or refund, and bringing suit on a claim for credit
or refund. Note that deadlines prior to April 1, 2020 have
not been extended.
- Taxpayers may comply with statutory
deadlines by timely mailing, which is determined by the USPS
postmark or private delivery service delivery certificate.
- The Tax Court will continue to work
with litigants and receive telephone calls.
- Judges will continue to issue
opinions.
- As of May 4, the Court will process
applications for admission to practice that are submitted via
email. No applications for admission to practice submitted via mail
or requests for copies of documents will be processed.
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