The COVID Project
The record
- Jurisdiction
- United States Tax Court
- Level
- Court
- Authority
- I.R.C. 7453
- Issued
- 2021-08-27 Aug. 27, 2021
- Effective
- 2021-08-27 (policies adopted July 2021 'effective immediately') (read as 2021-08-27)
- End
- Continuing (in-person proceedings expected 'beginning with the Winter 2022 Term'); terminates AO 2020-02 (read as 2021-09-30)
- In force
- Aug. 27, 2021 to Sept. 30, 2021
- Quarters
- 2021 Q3
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Gathering capCourts and public offices
- Addressees
- Functions reached
- CT courts (Fall 2021 sessions remote per 013)
- CS client representation
- CB clients
- Collection
- Federal lands, science agencies and courts AGY-FED-LANDS-SCIENCE-COURTS
Operative words
The Court's default is to conduct in-person trials. The Court may, however, schedule remote (virtual) proceedings to conduct trials to accommodate local limitations (e.g., pandemic-related restrictions, weather concerns, or courtroom availability). Further, in July 2021 the Court adopted policies, effective immediately, that allow for both in-person and remote (virtual) trials.... Either party may request a remote (virtual) trial instead of an in-person trial by filing a Motion to Proceed Remotely.... Public access to remote (virtual) proceedings is available via live audio... [n.1] Based on these adoptions, Administrative Order No. 2020-02 is terminated.
Enforcement
Notes
The order that governed the Tax Court on Sept. 30, 2021; the accompanying release (013) states 'The Fall 2021 trial sessions will be conducted remotely as scheduled.'