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.
Read More