The COVID Project
Context, not an orderThis record is guidance or an announcement kept for context. It is not counted among the orders in force.
The record
- Jurisdiction
- United States Tax Court (nationwide; trial sessions in 74 cities)
- Level
- Court
- Authority
- I.R.C. 7446; I.R.C. 7453
- Issued
- 2020-03-11 Mar. 11, 2020
- Effective
- 2020-03-11
- End
- Sessions cancelled; unresolved cases 'will be scheduled for trial at a later date' (read as 2020-06-30)
- In force
- Mar. 11, 2020 to June 30, 2020
- Quarters
- 2020 Q2
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Gathering capTravel and quarantineCourts and public offices
- Addressees
- litigants, attorneys, witnesses, low-income taxpayer clinic and pro bono representatives
- Court personnel
- Functions reached
- CT courts (trial sessions cancelled)
- CS client representation and travel
- CB clients (tax controversies delayed)
- PJ projects dependent on court calendars
- Character
- context
- Collection
- Federal lands, science agencies and courts AGY-FED-LANDS-SCIENCE-COURTS
Operative words
After assessing all relevant factors relating to coronavirus disease 2019 (COVID-19), including travel and public health considerations, the Court has determined that it is appropriate to cancel the following trial sessions: March 16, 2020: Hartford, CT; Philadelphia, PA; and San Francisco, CA; March 17, 2020: Provo, UT; March 23, 2020: Boston, MA; Los Angeles, CA; Milwaukee, WI; Pittsburgh, PA; and San Antonio, TX; March 30, 2020: Chicago, IL; Dallas, TX; Detroit, MI; Los Angeles, CA; New York, NY; and Philadelphia, PA.
Enforcement
Court order of nationwide jurisdiction; sessions cancelled, no appearance possible
Notes
The March 13-31, 2020 run-up belongs to the 2020 Q2 proof. Reaches law and accounting firms, expert witnesses, court reporters, hotels and travel vendors in the fourteen listed cities.
Retrieval noteThe instrument with legal effect is the Administrative Order, standing order or general order it describes (for the Tax Court, the Administrative Orders of 2020-2021; for the Supreme Court, the Court's announcements and orders list). Retrieve and cite the order; keep the release as context).