Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

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Thursday, October 3, 2013

Tax Court Closed

Taxct

Unlike other federal courts open for at least 10 days during the federal government shutdown, the U.S. Tax Court stopped accepting petitions, motions, and electronic filings at noon on October 1. 

Deadlines established by the Tax Court will be extended for the number of days operations have been suspended, up to a maximum five days from the date operations are resumed.  Unfortunately, deadlines set by statute cannot be extended so taxpayers will have to meet regular deadlines by sending documents by U.S. mail because the court will not take electronic filings or hand deliveries.

In other news, the IRS has made a change in their shutdown contingency plan by announcing tax refunds will not be issued until normal operations resume.

See Sally P. Schreiber, J.D., Tax Court Closed During Government Shutdown; IRS Announces No Refunds, Journal of Accountancy, Oct. 1, 2013.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.

http://lawprofessors.typepad.com/trusts_estates_prof/2013/10/tax-court-closed.html

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