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Tax Court Moves Toward Greater Transparency With Expanded Online Access But Could Do More

On May 5, 2023, the U.S. Tax Court released Administrative Order 2023-02, announcing changes to the Tax Court’s electronic filing and case management system that will protect taxpayers’ right to be informed. Beginning August 1, 2023, the Tax Court’s electronic filing and case management system will make all newly filed posttrial briefs filed by government and non-government practitioners admitted to practice before the Tax Court and all newly filed amicus briefs filed pursuant to Rule 151.1 of the Tax Court Rules of Practice and Procedure in non-sealed cases available to the public remotely. This is a welcome step forward. With limited exceptions, all non-sealed documents are “public records open to the inspection of the public,” pursuant to IRC § 7461, and maintaining easy access to those public records is important for tax practitioners as well as non-practitioners. The Administrative Order limited the posting of briefs to those filed by “practitioners admitted to practice before the Court.” In fiscal year 2022, taxpayers petitioned the Tax Court without a practitioner representing them in about 90 percent of cases so that will limit the number of petitioner briefs available for electronic viewing. But this should not limit the number of briefs filed by the government available for remote viewing, as its attorneys are admitted to practice before the Tax Court.

The Tax Court’s electronic filing and case management system, Docket Access Within A Secure Online Network (DAWSON), was launched in December 2020. DAWSON offers some of the same features as Public Access to Court Electronic Records (PACER), the system that provides for dockets in other U.S. courts. For example, DAWSON and PACER provide an online option for parties to a case to file and process documents and manage cases. DAWSON also has a public search feature that allows the public to search for cases, orders, and opinions that are not sealed. However, unlike PACER, DAWSON does not allow nonparties (i.e., the public) online access to anything beyond opinions and orders.
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Written by National Taxpayer Advocate | Posted in Electronic Filing System • Tax Court

Emanouil v. Comm’r, T.C. Memo. 2020-120 | August 17, 2020 | Gustafson, J. | Dkt. No. 5089-17

Opinion

Short Summary: Mr. Emanouil is a real estate developer. In 1999, he purchased approximately 200 acres of undeveloped property in Westford, Massachusetts. Although he made several attempts to develop or sell the property over the next several years, he ultimately obtained approval for an affordable housing project on 104 acres of the property. Towards the conclusion of the project in 2008, he donated 16 acres of the property to Westford. The following year, after Westford had approved the affordable housing project, Mr. Emanouil donated an additional 71 acres of the property to Westford.

On his 2008 return, Mr. Emanouil reported a $1.5 million charitable contribution deduction with respect to the 16-acre donation. On his 2009 return, he reported a $2.5 million charitable contribution deduction with respect to the 71-acre donation. Due to limitations on claiming the charitable contribution deductions for each year, Mr. Emanouil carried forward the deductions to his 2010 through 2012 tax years.

The IRS examined Mr. Emanouil’s 2010, 2011, and 2012 returns and issued a notice of deficiency disallowing the carryover charitable contribution deductions. The notice of deficiency disallowed the carryovers because, according to the IRS, Mr. Emanouil had failed to substantiate the reported values of the properties transferred and failed to show that the properties were transferred with charitable intent. The IRS also determined accuracy-related penalties for such years.

Written by Matthew Roberts | Posted in Qualified Appraisals • Tax Court