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Ex. SEC-12-025 Order Primary source read

Administrative Order No. 2020-02

Remote Court Proceedings During COVID-19 Pandemic

United States Tax Court (Chief Judge Foley) · United States (Court)

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The record

Jurisdiction
United States
Level
Court
Authority
I.R.C. § 7453; Tax Court Rules
Issued
2020-05-29 May 29, 2020
Effective
2020-05-29 ('until further notice') (read as 2020-05-29)
End
Superseded by AO 2021-01 (Aug. 27, 2021) (read as 2021-08-27)
In force
May 29, 2020 to Aug. 27, 2021
Quarters
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
Limitation types
Courts and public offices
Addressees
  • parties and counsel
Functions reached
  • CT
Collection
Professional and Information Services SEC-12

Operative words

across the country remain under restrictions on travel and in-person gatherings... [the Court will conduct] proceedings remotely. These procedures will be in effect until further notice.... THIS TRIAL SESSION WILL BE CONDUCTED REMOTELY.

Enforcement

Court order

Notes

Every Tax Court trial session from Sept. 28, 2020 through the Fall 2021 term was remote

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.