According to Procedurally Taxing on August 27, 2021, the Tax Court issued a press released stating that it anticipates returning to in-person proceedings starting with the winter trial sessions for 2022. In the announcement, the Tax Court also states that it will continue to hold trials remotely where appropriate.
All of the Tax Court calendars scheduled for the Fall 2021 calendars are remote.
Until the August 27 announcement it was unknown when Tax Court judges would begin holding in-person trials again.
It was also unknown if the Tax Court would continue to offer remote proceedings as an option. In issuing Administrative Order 2021-1 the Tax Court terminated Administrative Order 2020-2 which replaced in-person proceedings with remote proceedings and set a path forward for post-pandemic trials at the Tax Court.
By adopting a rule that allows for both in-person and remote proceedings, the Tax Court follows another Article 1 court, the Court of Veterans Appeals, and provides maximum flexibility for the parties and itself to conduct future proceedings.
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Read more at: Tax Times blog