Tax Court Will Keep Remote Trial As An Option After the Pandemic is Over

According to Law360, The U.S. Tax Court will keep remote trials as a possible option because of the greater access it offers to petitioners, Chief Judge Maurice Foley said One July 22, 2020.

The Tax Court already has said it will conduct remote trials this fall due to the pandemic. Keeping them as a future option would reduce burdens for those who may not live near a trial location and might otherwise face travel costs, need time off of work or need child care to attend in-person trials, Foley said during a webcast by the American Bar Association Section of Taxation.

"It will certainly reduce court expenses and it will also be a less intimidating setting for taxpayers."

The court announced in May it would conduct trials remotely during its fall calendar session because of the pandemic, and it issued an administrative order setting procedures for holding the remote sessions.

Nearly all remote trials will have an audio live stream for the public to listen in, Foley said during Wednesday's webcast. What's more, remote trials could increase pro-bono representation for taxpayers, he said. Without travel limitations, pro-bono programs could extend representation beyond their geographic area, he said.

"To accommodate our remote proceedings, limited entries of appearance may be filed earlier," he said. "And we anticipate an increase in taxpayers seeking assistance."

Foley said the court will post "mock trial videos" on its newly redesigned website Monday that will provide a general sense of how remote calendar calls and trials could proceed. The court has already posted information about remote proceedings, including sample standing pretrial orders and FAQs.