A Refresher on U.S. Tax Court as It Starts Adapting to Covid-19 (1)

As concerns mount about public health, the federal government is taking steps to stop the spread of Covid-19. Last week President Donald Trump declared the pandemic sufficient to warrant an emergency declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. 5121-5207 (the “Stafford Act”). Those steps affect the U.S. Tax Court.

To protect employees, the court has closed its building until further notice. Additionally, as of Wednesday, the Tax Court will no longer continue to receive and process mail: mail will be held for delivery until the building reopens.

The court has also canceled several ...