The COVID Project
Context, not an orderThis record is guidance or an announcement kept for context. It is not counted among the orders in force.
The record
- Jurisdiction
- United States Tax Court
- Level
- Court
- Authority
- I.R.C. 7453
- Issued
- 2020-03-18 Mar. 18, 2020
- Effective
- 2020-03-18 (the courthouse closed to the public Mar. 20, 2020 per AO 2021-02) (read as 2020-03-18)
- End
- Closed to the public until Oct. 12, 2021 (AO 2021-02, 008); mail resumed July 10, 2020 (015) (read as 2021-10-12)
- In force
- Mar. 18, 2020 to Oct. 12, 2021
- Quarters
- 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Business closureCourts and public offices
- Addressees
- the public
- litigants and counsel
- postal and delivery services
- Functions reached
- CT courts
- CS client filings and hearings
- OF law-firm administration (filings by mail only)
- CB clients
- Character
- context
- Collection
- Federal lands, science agencies and courts AGY-FED-LANDS-SCIENCE-COURTS
Operative words
Effective immediately and until further notice, the United States Tax Court building is closed. Mail will be held for delivery until the Court reopens. Taxpayers may comply with statutory deadlines for filing petitions or notices of appeal by timely mailing a petition or notice of appeal to the Court.... The eAccess and eFiling systems remain operational. Petitions and other documents may not be hand delivered to the Court.
Enforcement
Court order; building closed; hand delivery barred
Notes
AO 2021-02 (008) recites: 'On March 20, 2020, the United States Tax Court courthouse in Washington, D.C. was closed to the public. The Court has remained closed to the public since March 2020'.
Retrieval noteThe instrument with legal effect is the Administrative Order, standing order or general order it describes (for the Tax Court, the Administrative Orders of 2020-2021; for the Supreme Court, the Court's announcements and orders list). Retrieve and cite the order; keep the release as context).