November 30, 2022

Volume XII, Number 334

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November 29, 2022

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November 28, 2022

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Tax Court Relaxes COVID-19 Protocols

Courts have been relaxing their COVID-19 protocols over the past several months, and on August 23, 2022, the US Tax Court announced its latest position. In Administrative Order No. 2022-01, the Tax Court detailed new protocols for entry into the Washington, DC, courthouse, as well as in-person proceedings at all the locations in which it holds court.

As of August 29, 2022, court personnel and contractors will no longer be required to show a COVID-19 attestation form, a vaccination card or a negative COVID-19 test to enter the Washington, DC, courthouse. Instead, anyone entering will be required to self-certify whether they have or have been exposed to COVID-19. Additionally, individuals who test positive for COVID-19 within five days of entering the Washington, DC, courthouse are requested to notify the Tax Court.

Trial participants, witnesses and members of the public attending in-person proceedings must complete the COVID-19 self-certification requirement via QR code for entry into a Tax Court proceeding at any location. Additionally, entrants to both the Washington, DC, courthouse and Tax Court in-person proceedings at any location are requested to follow the current guidelines provided in the Court Standards and Protocols to Protect Public Health.

Practice Point: COVID-19’s effects on the administration of Tax Court proceedings lingers on more than two years after the outbreak. If you plan to attend a court proceeding in person, we suggest checking the Tax Court’s website in advance to ensure that you are in compliance with its procedures before showing up.

© 2022 McDermott Will & EmeryNational Law Review, Volume XII, Number 237
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About this Author

Andrew R. Roberson tax attorney McDermott Will. Andy handles tax cases in Federal court, United States Tax Court
Partner

Andrew R. Roberson is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Chicago office.  Andy specializes in tax controversy and litigation matters, and has been involved in over 30 matters at all levels of the Federal court system, including the United States Tax Court, several US Courts of Appeal and the Supreme Court. 

Andy also represents clients, including participants in the CAP program, before the Internal Revenue Service Examination Division and Appeals Office, and has been successful in settling...

312-984-2732
Kevin Spencer, McDermott Will & Emery LLP , Tax Litigation Attorney
Partner

Kevin Spencer focuses his practice on tax controversy issues. Kevin represents clients in complicated tax disputes in court and before the Internal Revenue Service (IRS) at the IRS Appeals and Examination divisions.

 

In addition to his tax controversy practice, Kevin has broad experience advising clients on various tax issues, including tax accounting, employment and reasonable compensation, civil and criminal tax penalties, IRS procedures, reportable transactions and tax shelters, renewable energy, state and local tax, and private client matters. After earning his Master of...

202-756-8203
Associate

Robert Levin* is an Associate at McDermott Will and Emery's Chicago office. He focuses his practice on US and international tax matters.

While in law school, he was awarded the Harry J. Rudick Memorial Award for distinction in the Tax LLM program at New York University.

*Licensed in Arizona only and not yet admitted to practice in Illinois. Supervised by principals of the Firm who are admitted to Illinois bar.

312-984-7759
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