Keith T. Fogg, Tax Court Making Significant Changes During Pandemic, ABA Tax Times, Fall 2020, at 18.
Abstract: As it approaches its 100th birthday in just a few more years, the Tax Court is undergoing one of its most significant changes since its creation, in large part due to the pandemic’s impact. Born as a national court, the Tax Court long met its mission of nationwide coverage by having judges travel to all corners of the United States. The press release and the videos provide the roadmap for practitioners (and for the 70% of Tax Court petitioners who are pro se) seeking to prepare for an encounter with the new Tax Court.