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Ex. AGY-FED-LANDS-SCIENCE-COURTS-005 Order Primary source read

Administrative Order No. 2020-02

Remote Court Proceedings During COVID-19 Pandemic

Chief Judge Maurice B. Foley, United States Tax Court · United States Tax Court (Court)

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The record

Jurisdiction
United States Tax Court
Level
Court
Authority
I.R.C. 7453
Issued
2020-05-29 May 29, 2020
Effective
2020-05-29 ('effective immediately') (read as 2020-05-29)
End
2021-08-27 (terminated by Administrative Order No. 2021-01) (read as 2021-08-27)
In force
May 29, 2020 to Aug. 27, 2021
Quarters
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
Limitation types
Telework mandateGathering capCourts and public offices
Addressees
  • all parties and counsel in Tax Court cases nationwide
  • the public (audio access only)
Functions reached
  • CT courts (all trials remote; no in-person sessions in 74 cities)
  • CS client representation (remote trials; documentary-evidence and subpoena procedures modified, see 016)
  • OF law-firm operations
  • CB clients
Collection
Federal lands, science agencies and courts AGY-FED-LANDS-SCIENCE-COURTS

Operative words

As of the date of this Administrative Order, multiple jurisdictions across the country remain under restrictions on travel and in-person gatherings. Given the ongoing uncertainties and the Court's desire to continue essential operations, on May 29, 2020, the Court adopted procedures for conducting Court proceedings remotely. These procedures will be in effect until further notice.... Public access to the Court's remote proceedings will be made available via real-time audio... This Order is effective immediately and shall continue in effect until terminated by this Court.

Enforcement

Order of the Court binding on all cases; Tax Court Rules 50, 130, 131 as applied; noncompliance addressed by the presiding judge

Notes

Recital that the Court 'conducts trial sessions in 74 cities across the country' with 'a large number of participants'; the order itself recites the nationwide 'restrictions on travel and in-person gatherings' as its cause. In force on every day of 2021 Q3 through Aug. 27, 2021, and the Fall 2021 sessions remained remote under AO 2021-01 (007, 013).

Retrieval note

The court's posted copy is stamped 'TERMINATED BY ADMINISTRATIVE ORDER NO. 2021-01'.

A record of The COVID Project. The instrument's text is the source's; the summary fields are The COVID Project's reading of it. Not legal advice.