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Tax Court to Remain Closed Due to Coronavirus

Posted on Mar. 24, 2020

The Tax Court will remain closed indefinitely because of the coronavirus but will continue to process items received electronically, according to a release.

The March 23 release said the eAccess and e-file systems will “remain operational and the Court will continue to process items received electronically, serve orders and opinions, enter and serve decisions, work with litigants, and receive telephone calls.”

Mail won’t be delivered to the court until the building reopens, and taxpayers can comply with statutory deadlines for filing petitions or notices of appeal by mailing them to the court.

“Timeliness of mailing of the petition or notice of appeal is determined by the United States Postal Service’s postmark or the delivery certificate of a designated private delivery service,” according to the release. “Petitions and other documents may not be hand delivered to the Court.”

The release follows up on a March 18 release that said the Tax Court building was closed until further notice. Days earlier, the Tax Court announced it was canceling April trial sessions after it had canceled its remaining March trial sessions. With all the closings, practitioners could face procedural headaches down the line.

The March 23 notice canceled 41 trial sessions, bringing the total number canceled so far to 79.

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