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Tax Court Operations During Federal Government Shutdown

Posted on Dec. 29, 2018

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The message below is posted on the Tax Court’s web site. The Tax Court was able to operate on a normal schedule after other parts of the government impacted by the government shutdown because it has a reserve of funds from the fees it collects. Even though the court itself shut down yesterday, it will continue to hold trial calendars for the first two weeks of scheduled calendars in January. The IRS attorneys who represent the government in the cases on those calendars will undoubtedly be deemed essential for the period of the calendar and for some time before the calendar. Still, it may be a little tricky for those with cases on these calendars. The United States Tax Court is shut down starting Friday, December 28, 2018, at 11:59 p.m. and will remain closed until further notice. The trial sessions scheduled for the weeks of January 7 and 14, 2019, will proceed as scheduled.
		January 7, 2019 Birmingham, Alabama – Judge Joseph Robert Goeke Los Angeles, California -Judge Albert G. Lauber San Antonio, Texas – Judge Mary Ann Cohen January 14, 2019 Los Angeles, California – Chief Special Trial Judge Lewis R. Carluzzo New York, New York – Special Trial Judge Daniel A. Guy, Jr. Phoenix, Arizona – Judge Ronald L. Buch
	eFiling and eAccess will be available. Taxpayers may comply with statutory deadlines for filing petitions or notices of appeal by timely mailing a petition or notice of appeal 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. Please monitor this website for information regarding the Court’s operating status.

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