Coronavirus Closes U.S. Tax Court

On March 18, 2020, the United States Tax Court issued an order closing the United States Tax Court. The US Tax Courts stated that mail will be held for the U.S. Tax Court until it reopens. The U.S. Tax Court reminded potential petitioners that they must still comply with required deadlines by mailing petitions and having them postmarked by the deadline date. The timeliness of the petition is based upon the postmarked date.

In most cases when a taxpayer is petitioning the U.S. Tax Courts, the taxpayer will have 90 days from the date of the Statutory Notice of Deficiency. It is important that the taxpayer note that each of these 90 day letters will also have a date printed that indicates what day they need to respond by. It is imperative that taxpayers do not miss the filing deadline and ensure that the submission is properly postmarked with the proper date. However, the bottom line is that because of the Coronavirus Pandemic: U.S. Tax Courts Closed.

It is important for taxpayers to realize that in certain circumstances the period for petitioning the U.S. Tax Courts is less than 90-days.  Therefore, the taxpayer should carefully review all correspondence from the IRS to ensure they are meeting all required deadlines. Missing a deadline could prevent a taxpayer from having their cases heard in the U.S. Tax Court.

While missing a deadline could mean that the taxpayer cannot have their cases heard in the U.S. Tax Courts, in some cases, the taxpayer may still have the opportunity to have their case heard in the U.S. District Court or in the Court of Federal Claims. The ability to have a tax case heard will depend on the type of case and if the federal court has jurisdiction over the matter.

If you have any questions related to a Tax Court or Tax matter which is scheduled or was scheduled during this time, please contact our attorneys at our Tax litigation office at (301) 291-5027 to speak with an attorney to see if we can assist you.