Tax Court Amends Rules to Allow Electronic Filing

The Tax Court has amended its procedural rules, effective Jan. 1, 2010, to allow electronic filing of documents submitted to the court (Tax Court Rule 26).


The court set up a pilot electronic filing program in 2005. In 2008, the court added an electronic document access system to its Web site to allow petitioners and practitioners admitted to practice before the court to view electronic copies of documents filed in their cases. In May, the court expanded the electronic filing pilot program. The court considers the pilot program a success and will allow electronic filing in all cases, starting in 2010.


While new Rule 26 makes electronic filing available, the court is considering making electronic filing mandatory in most cases (as is generally the case in other federal courts). The court has invited comments on its proposed mandatory electronic filing proposal. Comments must be received by Dec. 21, 2009. They can be submitted to: Robert R. Di Trolio, Clerk of the Court, U.S. Tax Court, 400 Second Street, N.W., Room 111, Washington, DC 20217.


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


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Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


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As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.