U.S. Tax Court Back in Business After Shutdown Closure

Following the government shutdown, the United States Tax Court has reopened for business.  (See prior posts on the shutdown’s impact on the IRS and Tax Court here and here.)  During the shutdown, which lasted from October 1 through October 16, the Tax Court was closed and was not accepting filings or holding trials.  Following the deal to end the shutdown, the Tax Court issued two notices addressing how the shutdown impacted pending cases, deadlines, and trials. The first (interim) notice was issued on October 17 and is available here.  The second, more comprehensive notice was issued later in the day on October 17 is available here.  Taxpayers and practitioners with cases in the Tax Court should carefully review these notices to understand how the Court’s closure for 16 days impacts scheduling deadlines and trial dates.

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