Tax Notes logo

Courts Announce More Coronavirus Tax Litigation Delays

Posted on Mar. 17, 2020

The Tax Court canceled its April trial sessions and the Supreme Court postponed oral arguments, including those regarding subpoenas for President Trump’s tax and financial records.

On March 16 the Supreme Court stated in a release that two batches of oral arguments — those from March 23 to 25 and March 30 to April 1 — would be postponed and rescheduled out of concern for the spread of the coronavirus.

The Court was scheduled to hear the consolidated cases of Trump v. Mazars, Sup. Ct. Dkt. No. 19-715, and Trump v. Deutsche Bank AG, Sup. Ct. Dkt. No. 19-760, as well as Trump v. Vance, Sup. Ct. Dkt. No. 19-635, on March 31. The cases concern attempts by the House of Representatives and New York County to investigate possible financial misdeeds, including supposed payoffs and emoluments violations, by the president and those close to him.

The Tax Court announced March 13 that it was canceling its April trial sessions. This came just two days after the court canceled its remaining March sessions. At the same time, the court stated that it has closed its Washington building to visitors.

The Tax Court will continue to receive and process mail and will accept hand-delivered petitions between 10 a.m. and 2 p.m. on weekdays, according to the announcement. “No applications for admission to practice or requests for copies of documents will be processed,” it continued.

The additional 23 canceled Tax Court trial sessions brings the total up to 38. The new notice expands the reach of the cancellations to Little Rock, Arkansas; Niagara Falls, New York; San Diego; Seattle; Washington; Atlanta; Bismarck, North Dakota; Clarksburg, West Virginia; Denver; Houston; Omaha, Nebraska; Aberdeen, South Carolina; New Orleans; Syracuse, New York; Albany, New York; and Shreveport, Louisiana.

As with the first announcement, the court suggested that litigants scheduled for those trial sessions continue cooperating, adding that unresolved cases will be scheduled for later trial sessions.

The last week also saw further circuit court announcements about coronavirus procedures, including from the Second, Ninth, and District of Columbia circuits.

Copy RID