Tax Court Rules of Practice and Procedure
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Tax Court Zooms into Remote Proceedings

On May 29, 2020, the US Tax Court (Tax Court) announced that to accommodate continuing uncertainties relating to the COVID-19 pandemic, and until further notice, all court proceedings would be conducted remotely. The Tax Court also issued Administrative Order 2020-02 regarding the conduct of remote proceedings and Administrative Order 2020-03 regarding limited entries of appearance. The Orders are effective until terminated by the Tax Court. Administrative Order 2020-02 contains sample forms, which are also available under the “Forms” tab on the Tax Court’s website, providing more information on how Tax Court proceedings will be conducted during the pandemic. The updated forms include: Notice Setting Case for Trial Standing Pretrial Order for Regular Cases Standing Pretrial Order for Small Tax Cases Pretrial Memorandum Petitioner’s (Taxpayer’s) Getting Ready for Trial Checklist The forms make clear certain requirements that are contained in the Tax Court...

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Tax Court Announces Adoption of Amendments to Rules of Practice and Procedure

Back in April, we discussed possible changes to the Tax Court Rules of Practice and Procedure based on comments made at the Tax Court Judicial Conference in Chicago. On November 30, 2018, the Tax Court announced the adoption of amendments to its Rules in several areas. Certain amendments are discussed below. Payments to the Tax Court Payments to court, which previously were required to be made by cash, check or money order, may now be made electronically through Pay.gov. Filing A paper may be filed electronically either during or outside of business hours, unless the paper relates to an ongoing trial session, in which case it generally must be filed at the session. A document electronically filed is considered timely if filed at or before 11:59 pm, Eastern Time, on the last day of the applicable period for filing. This amendment comports with the practice in other federal courts, e.g., US District Courts. Signature A signature on an electronic filing does not...

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Protecting Confidential Taxpayer Information in Tax Court

Taxpayers value confidentiality, particularly if there is a dispute with the IRS that involves highly-sensitive trade secrets or other confidential information. Not surprisingly, complex tax litigation often raises the question of what confidential information has to be “made public”—through discovery responses or the introduction of exhibits or testimony in a deposition or at trial—so that a taxpayer can dispute IRS adjustments in court if administrative efforts to resolve the case are not successful. Fortunately, the Tax Court tends to protect highly-sensitive trade secrets or other confidential information from public disclosure even when the judge must review the information to decide the case. In the Tax Court, the general rule is that all evidence received by the Tax Court, including transcripts of hearings, are public records and available for public inspection. See Internal Revenue Code (Code) Section 7461(a). Code Section 7458 also provides that...

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Tax Court Clarifies the Rules and Grants IRS’s Motion to Compel Nonconsensual Depositions

On July 8, 2016, Judge Buch of the US Tax Court (Tax Court) granted the Internal Revenue Services (IRS) motion to compel depositions of six individuals in Dynamo Holdings Ltd. P’ship v. Commissioner.  That case involves the question of whether certain transfers between related entities are disguised gifts or loans.  The IRS has been attempting to take sworn testimony of individuals relating to its examination of Dynamo for several years, which was part of the Supreme Court’s opinion in United States v. Clarke, 135 S.Ct. 2361 (2014).  That summons’s enforcement action is still proceeding. (See United States v. Clarke, lead case: 15-11663).  As a subject of the ongoing discovery disputes, the IRS filed a motion to compel the depositions of six witnesses from Dynamo in the Tax Court. We have previously discussed the Tax Court’s prior opinion in this case regarding the use of predictive coding in responding to the IRS’s discovery requests for electronically...

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