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Tax Court Adopts Amended, New Practice Rules

Tax Court Adopts Amended, New Practice Rules

The Tax Court adopted amendments to its electronic filing and paying rule. The adopted rules cover petitions and other documents that are currently not filed electronically. These rules were first proposed in January 2016. The new rules also cover cases involving passport revocation certification.

Amended Electronic Filing and Payment Rules
The Tax Court issued proposed amendments to its rules in January 2016. Those amendments provided for electronic filing of petitions and certain other documents. The court has adopted these amendments. The court will provide detailed information on filing petitions and other documents electronically. This information will be in the court’s updated electronic filing guidelines.

The court also adopted new rules that allow for payment of court fees and charges through Pay.gov.

Other Amended Rules
The court also adopted amended rules on:

  • jurisdiction after a taxpayer files a bankruptcy petition;
  • beginning a case; and
  • conducting trials.

Generally, these amended rules are effective November 30, 2018.

New Rules for Passport Certification Actions
The court also adopted new rules for passport certification cases. The IRS may certify a seriously delinquent tax debt to the State Department. Such a certification may result in the revocation or denial of the taxpayer’s passport. The taxpayer may protest a seriously delinquent certification in the Tax Court. A taxpayer may also protest the IRS’s failure to reverse an incorrect certification.

The new rules cover, among other things:

  • the contents of a certification petition;
  • the required filing fee; and
  • place of trial requests.

The new rules apply to cases filed in response to certification notices issued after December 4, 2015.


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