The Tax Court will resume court proceedings remotely and start fulfilling court records requests from nonparties via email while its building remains closed because of health concerns.
The procedural changes will aid the Tax Court in carrying out essential operations at a time when proceedings are limited as a result of government-imposed shutdowns and restrictions caused by the threat of COVID-19, according to notices released May 29.
Robert D. Probasco of Texas A&M University School of Law’s Tax Dispute Resolution Clinic said the email procedural change is welcome and definitely something new for the court.
“Traditionally, very little is sent by email,” Probasco told Tax Notes. “The only documents I’ve received that way are the dockets for upcoming trial sessions, and even then only because I volunteer to provide pro bono services there.”
New fees for copy requests are 50 cents per page, with a per-document cap of $3, according to a Tax Court release. Probasco said the cap is reasonable and comparable to the Public Access to Court Electronic Records service, adding that he doesn’t expect the cost to be a significant factor. “Parties to a case already get all of the documents filed with the court. Nonparties will probably pay about what they were paying before, but can avoid the time and expense of a trip to the courthouse,” he said.
On the remote court proceedings to be held using Zoomgov, Chief Judge Maurice B. Foley said in Administrative Order No. 2020-02 that public access will be made available via real-time audio, with dial-in information for each session posted on the Tax Court website.
The court also adopted revised limited entry of appearance procedures that loosen restrictions on when those entries can be filed and allow forms to be filed electronically. Those changes are intended to facilitate remote court proceedings, according to Administrative Order No. 2020-03.
The new revisions are the latest pertaining to a rule the court adopted in May 2019 allowing admitted practitioners in good standing to enter a limited appearance at scheduled trial sessions. It was designed to increase representation for petitioners who would otherwise be self-represented before the court, and has been subjected to modifications since its ordering.
Megan Brackney of Kostelanetz & Fink LLP said the limited appearance rules are a great idea because they expand practitioners' ability to assist the court with unrepresented taxpayers and to take on pro bono matters.