Tax Controversy Coronavirus Developments: Court, Federal and State-by-State Updates
Blog Disputing Tax

Canceled • Sessions in March, April, May, and June were cancelled. • On June 22, the Tax Court published its fall calendar, with sessions to be conducted remotely. Logistics • The Tax Court is introducing a new case management system on December 28, 2020. Beginning on November 20, 2020, the current case management system will not accept documents for e-filing. The Tax Court has issued a 60-day extension to file answers to Tax Court petitions filed between September 21, 2020 and October 28, 2020, pursuant to Administrative Order 2020-04. • While no formal announcement has been made, Chief Special Trial Court Judge Lewis Carluzzo expects that winter trial sessions will be conducted remotely. Judge Mark Holmes said he expects the hearings will continue virtually through at least mid-April. • The Tax Court published the Fall 2020 Trial Sessions, dated June 22, 2020. • The Tax Court announced via Press Release on May 29, 2020 that, when proceedings resume the week of September 14, 2020, they will be conducted entirely remotely. Proceedings will be available to the public via telephone dial-in. o The first two US Tax Court Virtual Sessions held on September 14, in Los Angeles and Detroit, were successful.