In an announcement that did not surprise me, or maybe only surprised me in that I thought I might see it last week, the Tax Court has announced that it will go remote for the remainder of January. This decision makes total sense given what is happening with the pandemic now and may signal more remote proceedings in the months to come as the pandemic drags on. The good news, in a continued dreary picture resulting from the pandemic, is that the Court knows how to pivot and how to handle remote proceedings.
The press release is reproduced below the fold.
UNITED STATES TAX COURT
Washington, D.C. 20217
January 12, 2022
After assessing public health and other factors relating to the rapid nationwide increase of COVID-19 cases, the U.S. Tax Court has determined that it is not appropriate to conduct in-person proceedings in January 2022. Accordingly, these trial sessions are modified as follows:
| Trial Session | Calendar | Change |
| January 18, 2022 | San Francisco (Special) Docket No. 21959-16 | In-person to remote on January 31, 2022 |
| January 24, 2022 | Houston (Regular) | In-person to remote |
| January 31, 2022 | San Diego (Small) | In-person to remote |
| January 31, 2022 | Seattle (Regular) | In-person to remote |
Appropriate notices will be issued in each case remaining on the above-referenced calendars. General information about remote proceedings is on the Tax Court website (https://ustaxcourt.gov/) under Rules & Guidance/COVID-19 Resources.
Questions regarding cases calendared for the impacted trial sessions should be directed to the appropriate chambers, and general inquiries should be sent to the Public Affairs Office at publicaffairs@ustaxcourt.gov.