Administrative Order No. 2021-01

The record

Jurisdiction

United States

Level

Court

Authority

I.R.C. § 7453; Tax Court Rules

Issued

2021-08-27 Aug. 27, 2021

Effective

2021-08-27 (policies adopted July 2021) (read as 2021-08-27)

End

In force thereafter (in-person trials resumed from the Winter 2022 term) (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

Courts and public offices

Addressees

• parties and counsel

Functions reached

• CT tax controversy practice

Collection

Professional and Information Services SEC-12

Operative words

The Court's default is to conduct in-person trials. The Court may, however, schedule remote (virtual) proceedings... Further, in July 2021 the Court adopted policies, effective immediately, that allow for both in-person and remote (virtual) trials.

Enforcement

Notes