Procedural Changes for Tax Court

The Tax Court issued additional procedural changes due to the Coronavirus pandemic. These procedures will remain in effect until further notice.

New procedures

  • tax related actionsThe Tax Court will accept electronically filed stipulated decisions bearing digital image signatures. The Court’s Practitioners’ Guide to Electronic Case Access and Filing and the Petitioners’ Guide to Electronic Case Access and Filing have been revised to reflect this adjustment.
  • The Court has provided additional guidance on procedures related to the submission of documentary evidence.
  • The Court has provided additional guidance on procedures related to subpoenas.
  • A practitioner admitted to practice, in good standing, and with informed consent by petitioner(s) may limit an appearance to a specific date or activity listed on the Limited Entry of Appearance form. The Court has updated Administrative Order 2020-03 to clarify that limited entries of appearance may be filed with respect to those trial sessions that were canceled due to COVID-19.

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