Facebook Inc. will be the first taxpayer to get in-person face time with the Tax Court since the beginning of the COVID-19 pandemic when it goes to court on October 12.
The Tax Court announced October 5 that it wouldn't wait until its winter 2022 trial sessions to hold its first in-person proceedings since March 2020. Instead, it will soon welcome the parties in Facebook Inc. v. Commissioner, No. 21959-16, into its Washington courthouse.
Even after the Tax Court resumed receiving deliveries in June 2020, the building remained largely closed to the public. The latest announcement won’t change that much, as it says “the United States Tax Court building remains closed to non-trial-related visitors.”
At the end of August, the court announced its plan to reopen to in-person proceedings in Administrative Order 2021-01. The court intends to make both in-person and remote proceedings available to litigants.
The latest announcement elaborates on an issue raised in Administrative Order 2021-01: livestreaming of the Tax Court’s proceedings. When the court first implemented remote proceedings in response to the pandemic, it made them public via broadcasts on YouTube.
Administrative Order 2021-01 says that remote proceedings will continue to be livestreamed, but it doesn’t say anything about public access to in-person proceedings. Administrative Order 2021-02, released along with the latest announcement, describes the procedures for public attendance of Tax Court trials, at least at its Washington courthouse. According to the announcement, “livestream audio is not provided for in-person proceedings.”
Anyone who wants to attend the Facebook proceeding will have to prove full vaccination or present a negative COVID test that is less than three days old, according to Administrative Order 2021-02. Capacity limits will apply, and no one will be allowed in once those are reached.
The vaccination or testing rules will also apply to the U.S. marshals, according to the court.
The Tax Court accompanied the announcement of the order with a new publication, “Court Standards and Protocols to Protect Public Health.”
Facebook is litigating how to value rights transferred from the U.S. parent to an Irish subsidiary.