Tax Court Adopts Amended, New Practice Rules (Tax Court Press Release)

The Tax Court adopted amendments to its electronic filing and paying rules and new rules for passport certification cases. The adopted rules cover petitions and other documents that are currently not filed electronically. The new rules cover cases involving passport revocation certification.

Amended Electronic Filing and Payment Rules

The Tax Court issued proposed amendments to its rules in January 2016 that provided for electronic filing of petitions and certain other documents. The court has adopted these amendments. The court will provide detailed information on filing petitions and other documents electronically. This information will be in the court’s updated electronic filing guidelines.

Also, the court adopted rules that allow for payment of court fees and charges through

Other Amended Rules

In addition, the court adopted amended rules on:

  • its jurisdiction after a taxpayer files a bankruptcy petition;
  • beginning a case; and
  • conducting trials.

Generally, these amended rules are effective November 30, 2018.

New Rules for Passport Certification Cases

Further, the court adopted new rules for passport certification cases. The IRS may certify a seriously delinquent tax debt to the State Department. Such a certification may result in the revocation or denial of the taxpayer’s passport. The taxpayer may protest a seriously delinquent certification in the Tax Court. A taxpayer may also protest the IRS’s failure to reverse an incorrect certification.

Among other things, the new rules cover:

  • the contents of a certification petition,
  • the required filing fee, and
  • place of trial requests.

The new rules apply to cases filed in response to certification notices issued after December 4, 2015.

Tax Court Press Release

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All stories by: CCHTaxGroup