Suspension of Tax Court Operations During Government Shutdown

TaxConnections Blogger Ronald Marini posts about the government shutdownCancellation of Tax Court Trial Sessions Scheduled to Begin October 7 and 8, 2013. United States Tax Court trial sessions scheduled to start on Monday, October 7, 2013, in Baltimore, Chicago, Dallas, Detroit, Miami, and New Orleans, and on Tuesday, October 8, 2013, in Pittsburgh have been cancelled due to a lapse in the Court’s appropriation.

Parties who were notified to report for trial in these cities on October 7 and 8 will in due course receive notification of a new trial date.  This notice describes the Tax Court’s suspension of operations during the government shutdown.

Trial Sessions Beginning After October 1, 2013

Notice of the cancellation of any trial session scheduled to begin after October 1, 2013, will be posted on the Court’s Web site by 12 noon (Eastern time) on the preceding Friday.

Court Operations in Washington, DC, and eFiling

Because of the government shutdown beginning on Tuesday, October 1, 2013:

• No documents will be received by the Court until the shutdown is concluded or the Court posts other further notice on the Court’s Website.

• The Court will not receive submissions of documents for eFiling until further notice.

• The Court will serve not serve any documents until further notice.

Information on the Court’s Web Site

Interested persons may visit the Court’s Web site at where notices regarding the Court’s closure and resumption of operations will be posted and updated throughout the period of any shutdown.

Due Dates Established by the Court

Because of the government shutdown beginning on Tuesday, October 1, 2013, due dates previously set by Tax Court Rule or Order for filing a document or completing discovery or any other act shall be extended. Specifically, all such due dates on or after October 1, 2013, shall be extended by the number of days that Court operations are suspended, up to a maximum extension of 5 days from the date the Court resumes operations. If the extended due date falls on a Saturday, Sunday, or a “legal holiday” (as defined in I.R.C. section 7503), the due date shall then be the next succeeding day that is not a Saturday, Sunday, or a legal holiday.

For example, if before October 1, 2013, the Court has established a due date of Wednesday, October 9, 2013,and Court operations are suspended for 3 days due to a Government shutdown, the due date will be extended to Tuesday, October 15, 2013, since the extended due date otherwise would have fallen on a Saturday or legal holiday.

Statutory Filing Deadlines

The Court lacks authority to extend statutory filing deadlines imposed in the Internal Revenue Code (I.R.C.). For example, I.R.C. section 6213(a) provides that a taxpayer must file a petition with the Court to redetermine a deficiency within 90 days after the mailing of a notice of deficiency, and I.R.C. section 6330(d)(1) provides that a taxpayer must file a petition to review a determination involving a proposed lien or levy within 30 days after the mailing of the notice of determination. Hand-delivery to the Courthouse is not available during the period the Court is closed due to a Government shutdown. Taxpayers must comply with the statutory deadlines by timely mailing a petition to the Court. Timeliness of mailing of the petition is determined by the United States Postal Service’s postmark or the delivery certificate of an approved private express delivery company.

Tax Problems Have You Shut Down?

Mr. Marini concentrates his practice in Representation before the IRS and All Other Tax Authorities, IRS Collections, Offers in Compromise, Installment Payment Plans, Appeals, Sales Tax Audits, International and Tax Law, Asset Protection and Estate Planning.

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