US Tax Court Cancels Trial Sessions Due to Shutdown

By Jason Bramwell
 
Due to the federal government shutdown that began last Tuesday, the US Tax Court in Washington, DC, canceled trial sessions scheduled to begin on October 7 and 8 in several cities throughout the country.
 
According to a post on the Tax Court website, trial sessions scheduled to start October 7 in Baltimore, Chicago, Dallas, Detroit, Miami, and New Orleans were canceled as well as trial sessions in Pittsburgh and Washington that were supposed to begin October 8.
 
Taxpayers who were notified to report for trial in one of these cities will receive notification of a new trial date.
 
The Tax Court has been closed since the federal government shutdown began October 1. It stopped accepting petitions, motions, other papers, and electronic filings at noon Eastern time last Tuesday. The Tax Court also announced it will serve no documents during the shutdown.
 
Due dates previously set by the Tax Court for filing a document or completing discovery will be extended for the number of days that court operations have been suspended, up to a maximum of five days from the date the court resumes operations. If the extended deadline falls on a Saturday, Sunday, or a holiday, the due date will be extended to the next business day.
 
In the September 30 Contingency Plans for Suspension of Tax Court Operations in the Event of a Government Shutdown document, the Tax Court stated it lacks the authority to extend statutory filing deadlines imposed in the Internal Revenue Code. For example, Section 6213(a) states that a taxpayer must file a petition with the court to redetermine a deficiency within ninety days of receiving the deficiency notice. Also, according to Section 6330(d)(1), a taxpayer must file a petition to review a determination involving a proposed lien or levy within thirty days after the notice is mailed.
 
"Hand delivery to the courthouse is not available during the period the court is closed due to a government shutdown," the Tax Court stated in the contingency plan. "Taxpayers must comply with the statutory deadlines by timely mailing a petition to the court. Timeliness of mailing of the petition is determined by the US Postal Service's postmark or the delivery certificate of an approved private express delivery company."
 
Related articles:
 

You may like these other stories...

Tesco accounting probe finds “inappropriate behavior” by staff – reportsClare Hutchison of Reuters wrote on Sunday that an investigation into a 250 million-pound ($402 million) profit overstatement at...
Did you ever feel as if you're preparing taxes in the Twilight Zone? You may be more right than you think. Each year, professional preparers all over the country have to work in a shadowy reflection of the normal tax...
The split over convergenceDavid M. Katz of CFO wrote an interesting article on Thursday about the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) backing away from their...

Already a member? log in here.

Upcoming CPE Webinars

Oct 21Kristen Rampe will share how to speak and write more effectively by understanding your own and your audience’s communication style.
Oct 22This webinar will include discussions of important issues in AU-C 800, Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks.
Oct 23Amber Setter will show the value of leadership assessments as tools for individual and organizational leadership development initiatives.
Oct 30Many Excel users have a love-hate relationship with workbook links.