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
- 2020-10-29 Oct. 29, 2020
- Effective
- 2020-10-30
- End
- 2020-11-12 (hand delivery resumed per the Court's Nov. 12, 2020 release, not saved) (read as 2020-11-12)
- In force
- Oct. 30, 2020 to Nov. 12, 2020
- Quarters
- 2020 Q4
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Business closureCourts and public offices
- Addressees
- Functions reached
- CT courts
- OF law-firm filings
- Character
- context
- Collection
- Federal lands, science agencies and courts AGY-FED-LANDS-SCIENCE-COURTS
Operative words
Effective Friday, October 30, 2020, and until further notice, the United States Tax Court will be suspending its in-person acceptance of hand-delivered documents. The Court will continue to receive mail and other deliveries, and 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.
Enforcement
Notes
Winter 2020-21 re-tightening at the Court.