Coronavirus (COVID-19) Results in Tax Court Trial Sessions Cancellations

By and on March 11, 2020

The coronavirus (COVID-19) has now impacted the operations of the United States Tax Court (Tax Court). This morning, the Tax Court announced that after assessing all relevant factors relating to COVID-19, including travel and public health considerations, the trial sessions for March 16, 2020, March 17, 2020, March 23, 2020, and March 30, 2020, are cancelled. Orders are currently being issued in several cases reflecting the cancellations, which impact trial sessions in the following cities:

  • Boston, Massachusetts
  • Chicago, Illinois
  • Dallas, Texas
  • Hartford, Connecticut
  • Milwaukee, Wisconsin
  • Los Angeles, California
  • Philadelphia, Pennsylvania
  • Pittsburgh, Pennsylvania
  • Provo (Salt Lake City), Utah
  • San Francisco, California

The Tax Court expects the parties to continue to work together to exchange information and address pending issues.

It remains to be seen if the Tax Court will cancel other trial sessions scheduled for April, May and June (the Tax Court does not hold trial sessions in July and August). The Tax Court’s website contains the full listing of trial sessions for the 2020 Winter Trial Sessions and the 2020 Spring Trial Sessions.

The Tax Court also recently posted an informational notice on its website, which provides:

COVID-19 Informational Notice

Considering recent announcements and media coverage regarding the COVID-19/Coronavirus, the U.S. Tax Court would like to assure the public that the Court is following recommended guidelines provided by the Centers for Disease Control and Prevention.

  • Effective March 9, 2020, and until further notice, out of an abundance of caution, the Court is encouraging social distancing and will therefore limit the number of people in the courtroom at any one time.
  • If you are required to appear in Court and are experiencing any flu like symptoms, have a fever, or are coughing or sneezing, please contact the Court before appearing. The Court will make reasonable accommodations and reschedule appearances, hearings, and trials as needed.
  • If you have recently traveled from an area with widespread or ongoing community spread of COVID-19 and you have symptoms of the disease (fever, cough, shortness of breath) reach out to your healthcare provider for details on how to proceed with proper medical care.

Stay informed by:

Thank you for your attention, and please monitor the Court’s website for updates regarding Court operations.

For additional information regarding the Coronavirus, please visit our resource center here.

Kevin Spencer
Kevin Spencer focuses his practice on tax controversy issues. Kevin represents clients in complicated tax disputes in court and before the Internal Revenue Service (IRS) at the IRS Appeals and Examination divisions. In addition to his tax controversy practice, Kevin has broad experience advising clients on various tax issues, including tax accounting, employment and reasonable compensation, civil and criminal tax penalties, IRS procedures, reportable transactions and tax shelters, renewable energy, state and local tax, and private client matters. After earning his Master of Tax degree, Kevin had the privilege to clerk for the Honorable Robert P. Ruwe on the US Tax Court. Read Kevin Spencer's full bio.


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