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

States look to unclaimed property for revenue

This free report outlines the escheat process, common types of AUP, how different states are handling it and how companies can plan for potential audits and liabilities.

PODCAST

Using drones to enhance audits

Hermann Sidhu, CPA, global assurance digital leader at EY, walks us through EY’s exciting new project to use drones to help audit large warehouses and outdoor inventories.