The COVID Project
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
- End
- Winter 2022 term (post-period) (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
- Functions reached
- CT tax controversy practice in Q3 2021
- Collection
- Professional and Information Services SEC-12
Operative words
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
Confirms that every Tax Court trial session of Q3 2021 was remote