I mentioned some of this before, but here is an update on changes with the Tax Court due to COVID-19.  The main item I wanted to bring to your attention is the availability of the Clerk’s office with the Tax Court on July 10 if you are timing the filing of a petition based on the Guralnik case.  I discuss the cancellation of Tax Court dockets in the spring and summer, balanced with the scheduling of dockets for the fall.  That leads into virtual trial settings and virtual settlement days.  Also, the Court has not been receiving mail but that changes on July 10.  If you are filing a petition in July, there are the Guralnik case and IRS Notice 2020-23 that affect jurisdiction.  I end with a talk about the changes to the Tax Court case system and the June 2 post on Procedurally Taxing by Keith Fogg.  I hope this helps to understand Tax Court changes for the summer!  Happy 4th of July weekend!

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