{"id":"SEC-12-023","kind":"order","level":"court","jurisdiction":"United States","state":"","metro":"","industry":"12","agency":"","eco":"","issuer":"United States Tax Court (Chief Judge Maurice B. Foley)","authority":"I.R.C. § 7453; Tax Court Rules","instrument":"Administrative Order No. 2021-01","title":"Policies for Remote (Virtual) Proceedings","dateIssued":"2021-08-27","effective":"2021-08-27 (policies adopted July 2021)","end":"In force thereafter (in-person trials resumed from the Winter 2022 term)","startDate":"2021-08-27","endDate":"2021-09-30","quarters":["2021Q3"],"types":["CRT"],"addressees":["parties and counsel"],"clause":"The Court\u0027s default is to conduct in-person trials. The Court may, however, schedule remote (virtual) proceedings... Further, in July 2021 the Court adopted policies, effective immediately, that allow for both in-person and remote (virtual) trials.","enforcement":"Court order","functions":["CT tax controversy practice"],"notes":"Read with SEC-12-088: the Fall 2021 trial sessions were conducted remotely","sourceUrl":"https://ustaxcourt.gov/files/documents/Administrative_Order_2021-01.pdf","snapshot":"","fileExists":true,"fileBytes":1485912,"grade":"primary","character":"","description":"","collection":"SEC-12","url":"/library/SEC-12-023","exhibitUrl":"/exhibit/SEC-12-023","citation":"United States Tax Court (Chief Judge Maurice B. Foley), Administrative Order No. 2021-01 (Aug. 27, 2021) (Ex. SEC-12-023)","stateName":"","related":["SEC-12-088"]}