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
- Level
- Court
- Authority
- I.R.C. 7446
- Issued
- 2021-08-27 Aug. 27, 2021
- Effective
- 2021-08-27
- End
- Fall 2021 term (through December 2021) (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
- CS client representation
- CB clients
- Character
- context
- Collection
- Federal lands, science agencies and courts AGY-FED-LANDS-SCIENCE-COURTS
Operative words
On May 29, 2020, the Court issued Administrative Order 2020-02 to institute remote proceedings in lieu of in-person proceedings. The Court expects to be able to accommodate in-person proceedings beginning with the Winter 2022 Term and has adopted policies to also accommodate remote proceedings where appropriate. The Fall 2021 trial sessions will be conducted remotely as scheduled.
Enforcement
Notes
Q3 2021: every Tax Court trial session in the country was remote.
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).