Court Proceedings Will Occur Remotely, Tax Court Says

UNITED STATES TAX COURT
Washington, D.C. 20217

May 29, 2020

The COVID-19 pandemic continues to present public health risks and challenges, particularly where multiple individuals come together in a courtroom. In response, and until further notice, Court proceedings will be conducted remotely. See Administrative Order 2020-02 regarding remote proceedings and Administrative Order 2020-03 regarding Limited Entries of Appearance. If you have any questions, contact the Public Affairs Office at (202) 521-3355.

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May 29, 2020

Administrative Order No. 2020-02

Subject: Remote Court Proceedings During COVID-19 Pandemic

The United States Tax Court, headquartered in Washington, D.C., is a Court of nationwide jurisdiction and conducts trial sessions in 74 cities across the country. These sessions typically involve a large number of participants, including litigants, attorneys, witnesses, low-income taxpayer clinic representatives, bar-sponsored pro bono program representatives, and Court personnel.

On March 13, 2020, in response to the COVID-19 pandemic, the President declared a National Emergency. COVID-19 continues to present public health risks and challenges, particularly where multiple individuals come together in a courtroom. As of the date of this Administrative Order, multiple jurisdictions across the country remain under restrictions on travel and in-person gatherings.

Given the ongoing uncertainties and the Court's desire to continue essential operations, on May 29, 2020, the Court adopted procedures for conducting Court proceedings remotely. These procedures will be in effect until further notice. Sample orders and notices incorporating these procedures are attached to this Administrative Order and will be posted on the Court's website under “Forms”.

Public access to the Court's remote proceedings will be made available via real-time audio with dial-in information for each session posted on the Court website.

This Order is effective immediately and shall continue in effect until terminated by this Court.

Maurice B. Foley
Chief Judge

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UNITED STATES TAX COURT
WASHINGTON, DC 20217

NAME,
Petitioner(s),
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

Docket No. XXXX-20.

Trial At: [Place of Trial information auto-populated].
THIS TRIAL SESSION WILL BE CONDUCTED REMOTELY.

NOTICE SETTING CASE FOR TRIAL

The parties are hereby notified that this case is set for trial at the Trial Session beginning at 10:00 AM on Monday, September 28, 2020. The calendar for that Session will be called at that date and time, and the parties are directed to appear before the Court at a proceeding to be held using Zoomgov and to be prepared to try the case. Your failure to appear may result in dismissal of the case and entry of decision against you.

The Court will set the time for each trial at the end of the calendar call. In setting trial times the Court attempts to accommodate the parties, but the final determination of trial times rests in the Court's discretion.

ACCESS REMOTE PROCEEDING

• [Insert instructions on how to access the remote proceeding, including dial-in information.]

• Your Meeting ID and Password for the remote proceeding is:

Meeting ID: 123-456-789
Password: 012345

There are specific requirements in the Standing Pretrial Order that is served with this Notice. The parties should contact each other promptly and cooperate fully so that the necessary steps can be taken to comply with these requirements. Your failure to cooperate may also result in dismissal of the case and entry of decision against you.

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STANDING PRETRIAL ORDER

The attached Notice Setting Case for Trial notifies the parties that this case is calendared for trial at the remote trial session beginning on Monday, September 28, 2020. This Order sets out the Court's standing procedures for the remote trial session.

About the Court. The U.S. Tax Court hears disputes between taxpayers (petitioners) and the IRS (respondent). The Court is independent of, and not affiliated with, the IRS. Documents previously given to the IRS are not part of the record in this case and may not be considered unless made a part of this case.

Contact Information. The parties must provide the Court with current contact information. If your phone number, email, or mailing address changes, inform the Court right away by filing a Notice of Change of Address form, available on the Court's website, www.ustaxcourt.gov.

Electronic Filing (eFiling). The Court encourages registration for eAccess so that you can electronically file and view documents in your case. To register for eAccess, call (202) 521-4629 or email Admissions@ustaxcourt.gov. If you are not registered for eFiling, you must send the opposing party a copy of any document you file with the Court. eFiling will remain available to parties during the trial session. For more information, see www.ustaxcourt.gov.

Communication Between the Parties. The parties must begin discussing settlement and/or preparation of a stipulation of facts (facts on which the parties agree) as soon as possible. All minor issues should be settled so that the Judge can focus on the issue(s) needing a decision. Some cases may be susceptible to partial or full settlement, and the Court expects the parties to negotiate in good faith with this goal in mind. If a party has trouble communicating with another party or complying with this Order, that party should inform the Judge right away by filing a Status Report or requesting a conference call by calling the Judge's chambers at the phone number listed below.

Language Barriers. All Court proceedings are conducted in English. All documents must be filed in English or include a certified English translation. You should let the Judge know as early as possible that you require help with English. It is generally the responsibility of each petitioner to bring an interpreter. If you give advance notice, the Court may have one available.

Technology. For remote proceedings, you must appear before the Judge as instructed in the Notice Setting Case for Trial. That may be by telephone or by video. Information on how to use Zoomgov, including tips, can be found on the Court's website, www.ustaxcourt.gov. A personal Zoom account is not required, and there is no cost to you. If you have any concerns about your ability to fully participate in a remote Court proceeding, you should immediately let the Judge know.

Sanctions. The Court may impose appropriate sanctions, including dismissal, for any unexcused failure to comply with this Order. See Rule 131(b). Any failures may also be considered in relation to sanctions against and disciplinary proceedings involving counsel. See Rule 202(a).

To allow the efficient disposition of all cases on the trial calendar:

It is ORDERED that the parties comply with the following deadlines and requirements, unless the

Court, upon request, grants an extension:

1. No later than 60 days before the first day of the trial session: If a party wants to ask the Judge to decide all or part of the case without trial, the party may file a Motion for Summary Judgment.

2. No later than 45 days before the first day of the trial session: The Parties should file any motions related to discovery or stipulations.

3. No later than 31 days before the first day of the trial session: The Parties may file any Motions for Continuance (postponement of trial), which the Judge will grant only in exceptional circumstances. See Rule 133, Tax Court Rules of Practice and Procedure (available at www.ustaxcourt.gov). Even joint Motions for Continuance are not automatically granted.

4. No later than 30 days before the first day of the trial session: If a party plans to call an expert witness at trial, a Motion for Leave to File an Expert Report, with the expert report attached (lodged), should be filed. An expert witness's testimony may be excluded if the party fails to comply with this Order and Rule 143(g).

5. No later than 21 days before the first day of the trial session: The parties shall file one of the following: a Proposed Stipulated Decision, a Pretrial Memorandum, a Motion to Dismiss for Lack of Prosecution, or a Status Report.

6. No later than 14 days before the first day of the trial session: The parties shall file a Stipulation of Facts together with all stipulated documents. Documents and pages should be numbered for parties to identify documents and pages within documents easily.

7. Change in Case Status. A Status Report shall be filed to inform the Court if the status of the case changes at any time before the trial date and after a Pretrial Memorandum, Motion to Dismiss for Lack of Prosecution, or Status Report is filed. Alternatively, if the case has settled, a Proposed Stipulated Decision may be filed.

8. Remote Proceeding Access. Parties shall be responsible for ensuring, to the best of their abilities, that they and their witnesses have adequate technology and internet resources to participate in a remote proceeding. The parties should log on and test their connections at least 30 minutes before the proceedings scheduled time.

9. Time of Trial. All parties shall be prepared for trial at any time during the trial session unless a specific date has been previously set by the Court. After Pretrial Memoranda are filed, the Court may schedule a time and date certain for the trial. The parties may also jointly contact the Judge's chambers to request a time and date certain for the trial. If practicable, the Court will attempt to accommodate the request, keeping in mind other scheduling requirements and the anticipated length of the session. Parties should jointly inform the Judge as early as possible if they expect trial to require 3 days or more.

If you do not follow the provisions of this Order, the Judge may dismiss your case and enter a Decision against you.

Dated:

JUDGE NAME
CHAMBERS PHONE NUMBER

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STANDING PRETRIAL ORDER FOR SMALL TAX CASES

Read this Order because it sets out the Court's standing procedures for the remote trial session. If this is your first time appearing before the Tax Court, please pay special attention to the attached “Petitioner's (Taxpayer's) Getting Ready for Trial Checklist”.

1. About the Court. The U.S. Tax Court hears disputes between taxpayers (petitioners) and the IRS (respondent). The Court is independent of, and not affiliated with, the IRS. Documents previously given to the IRS are not part of the record in this case and may not be considered unless made part of this case.

2. Contact Information. The parties must provide the Court with current contact information. If your phone number, email, or mailing address changes, inform the Court right away by filing a Notice of Change of Address form, available on the Court's website at www.ustaxcourt.gov.

3. Electronic Filing (eFiling). The Court encourages registration for eAccess so that you can electronically file and view documents in your case. To register for eAccess, call (202) 521-4629 or email Admissions@ustaxcourt.gov. If you are not registered for eFiling, you must send the opposing party a copy of any document you file with the Court. For more information, see www.ustaxcourt.gov.

4. Communication Between the Parties. The parties must begin discussing settlement and/or preparation of a stipulation of facts (facts on which the parties agree) as soon as possible. All minor issues should be settled so that the Judge can focus on the issue(s) needing a decision. Some cases may be susceptible to partial or full settlement, and the Court expects the parties to negotiate in good faith with this goal in mind. If a party has trouble communicating with another party or complying with this Order, that party should tell the Judge right away by filing a Status Report or requesting a conference call by calling the Judge's chambers at the phone number listed below.

5. Language Barriers. All Court proceedings are conducted in English. All documents must be filed in English or include a certified English translation. You should let the Judge know as early as possible that you require help with English. It is generally the responsibility of each petitioner to bring an interpreter. If you give advance notice, the Court may have one available.

6. Technology. For remote proceedings, you must appear before the Judge as instructed in the Notice Setting Case for Trial. That may be by telephone or by video. Information on how to use Zoomgov, including tips, can be found on the Court's website, www.ustaxcourt.gov. A personal Zoom account is not required, and there is no cost to you. If you have any concerns about your ability to participate in a remote Court proceeding, you should immediately let the Judge know.

7. Readiness for Trial. If the case needs a trial, the parties must be ready for trial when scheduled by the Judge. If you need special help with scheduling your trial, call the Judge's chambers (at the telephone number listed below) as early as possible and before the first day of the trial session.

8. Pretrial Memorandum. If all the issues in the case have not been settled, each party shall send to the Judge and the other party a Pretrial Memorandum. You can use the Pretrial Memorandum form attached to this Order. The Pretrial Memorandum must be filed no later than 21 days before the first day of the trial session.

9. Status Reports and Motion to Dismiss for Lack of Prosecution. If the parties have (1) reached a basis of settlement or (2) will not need a trial for some other reason, the parties must file a Status Report no later than 21 days before the first day of the trial session. A joint Status Report from all parties is encouraged. If a party has not (1) responded to telephone calls from the other party, (2) has not cooperated in preparing the case for trial, or (3) has not agreed in writing to facts and documents, the other party may file a Motion to Dismiss for Lack of Prosecution no later than 21 days before the first day of the trial session.

10. Order. The parties are ORDERED to participate in (1) pre-trial matters, including conference calls and pretrial conferences scheduled by the Judge, and (2) trial. If you do not follow this Order, the Judge may dismiss your case and enter a Decision against you.

Dated:

JUDGE NAME
CHAMBERS PHONE NUMBER

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Petitioner's (Taxpayer's) Getting Ready for Trial Checklist

Before you come to Court:

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May 29, 2020

Administrative Order No. 2020-03¹

Subject: Limited Entry of Appearance Procedures, Effective June 1, 2020

I. Background

The mission of the United States Tax Court is to provide a national forum for the expeditious resolution of disputes between taxpayers and the Internal Revenue Service; for careful consideration of the merits of each case; and to ensure a uniform interpretation of the Internal Revenue Code.

A petitioner's counsel enters an appearance by subscribing the Petition (or other initial pleading) or by filing an Entry of Appearance or Substitution of Counsel. Rule 24, Tax Court Rules of Practice and Procedure. The counsel's representation is effective until resolution of the case or the Court's granting counsel's Motion to Withdraw as Counsel in accordance with Rule 24(c), Tax Court Rules of Practice and Procedure. The Rule specifically provides that the Court may, in its discretion, deny such Motion to Withdraw as Counsel.

Limited representation is permitted by Rule 1.2(c), Model Rules of Professional Conduct of the American Bar Association (ABA). Rule 201(a), Tax Court Rules of Practice and Procedure, provides that practitioners before the Court shall carry on their practice in accordance with the letter and spirit of the Model Rules. Limited representation constitutes an attorney-client relationship in which, by advance agreement of counsel and petitioner, the legal services provided by counsel to petitioner are limited in scope and duration to less than full representation.

II. Limited Entry of Appearance Procedures

In accordance with Rule 201(a), Tax Court Rules of Practice and Procedure, and Rule 1.2(c), ABA Model Rules of Professional Conduct, practitioners admitted to practice and in good standing with the Court may, subject to the provisions contained herein, file a Limited Entry of Appearance in the form attached to this Administrative Order. The form is also available on the Court's website.

A practitioner admitted to practice, in good standing, and upon concurrence by petitioner(s) may limit an appearance to a specific date or activity listed on the Limited Entry of Appearance form. The Limited Entry of Appearance form must (1) be executed by the practitioner, (2) be consented to by petitioner(s), and (3) be filed electronically (unless counsel is otherwise exempt from eFiling).

A Limited Entry of Appearance may not be filed in a case before the Court's issuance of the Notice Setting Case for Trial or after the adjournment of the Trial Session on which the case is set for trial.

A practitioner's limited appearance will end after the filing of a Notice ofCompletion in the form attached to this Administrative Order. The form is also available on the Court's website. The Notice of Completion must be served on all parties.

A practitioner may not, without Court approval, terminate a limited appearance in a case at a date earlier than that indicated in a previously filed Limited Entry of Appearance. To seek early termination of a limited appearance, a practitioner must file a Motion to Withdraw as Counsel. The Judge retains the same power that he/she would have with a standard entry of appearance in deciding whether to (a) grant a Motion to Withdraw as Counsel from a limited appearance and/or (b) to terminate a practitioner's appearance earlier than that described in the Limited Entry of Appearance.

Service of notices or documents on a practitioner who has filed a Limited Entry of Appearance (1) is required only during the time the Limited Entry of Appearance is in effect; (2) must also be made on the petitioner(s); and (3) does not extend the time of the practitioner's appearance if made outside the time period set forth in the Limited Entry of Appearance.

Maurice B. Foley
Chief Judge

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________________________,
Petitioner(s),
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

Docket No. ___________.

LIMITED ENTRY OF APPEARANCE

The undersigned, being duly admitted and in good standing to practice before the United States Tax Court, hereby enters a limited entry of appearance for petitioner(s) in the above entitled case. The appearance is limited with respect to the _______________ Trial Session.

With respect to the above-referenced Trial Session, the appearance is further limited to (check all that apply):

This limited entry of appearance shall be filed electronically unless the undersigned has requested and been granted an exception from the electronic filing requirement.

The limited appearance will terminate when the undersigned has filed with the Clerk of the Court a Notice of Completion.

I have informed petitioner(s) of the terms of my limited entry of appearance. Petitioner(s) have given informed consent to my limited entry of appearance.

A copy of this Limited Entry of Appearance has been served on all parties or their counsel.

Date: _______________

_________________
(Counsel’s Signature)

____________________
(Counsel’s Printed Name)

______________
(Office Address)

____________________
(City, State, ZIP Code)

_____________________________
(Telephone No. (include area code))

___________________
(Tax Court Bar Number)

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________________________,
Petitioner(s),
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

Docket No. ___________.

NOTICE OF COMPLETION

As of the _____ day of ________________, 20____, the undersigned counsel completed representation specified in the undersigned counsel’s Limited Entry of Appearance filed on _____________________.

The filing of this Notice hereby terminates my appearance without necessity of leave of Court. I have informed my client that my appearance was limited and is now terminated.

I served a copy of this Notice of Completion on all parties or their counsel and on my client as set forth in the attached Certificate of Service.

_________________
(Counsel’s Signature)

Date: _______________

____________________
(Counsel’s Printed Name)

______________
(Office Address)

____________________
(City, State, ZIP Code)

_____________________________
(Telephone No. (include area code))

___________________
(Tax Court Bar Number)