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.

SPONSORED REPORT

Keeping client information safe in an age of scams and security threats

A look at the Dirty Dozen tax scams and ways to protect taxpayer information.

TECHNOLOGY Q&A

How to create maps in Excel 2016

Microsoft Excel 2016 has two new mapping capabilities. J. Carlton Collins, CPA, demonstrates how to make masterful 2D and 3D maps in Excel 2016.

QUIZ

News quiz: IRS enforcement, a hot job, and audit value

The IRS’s 2016 Data Book, a “hot job” of particular interest at this time of year, and insight into how executive and audit committees view the insights from financial statement audits received attention recently. See how much you know with this short quiz.