As part of its continuing guidance to taxpayers and practitioners about how its resumption of activities following the government shutdown is impacting pending matters, the Internal Revenue Service has published Frequently Asked Questions (entitled “IRS Update on Shutdown Impact on Tax Court Cases; Important Information for Taxpayers, Tax Professionals with Pending Cases“) regarding Tax Court activities. These FAQs provide information regarding the shutdown’s effect on Tax Court proceedings, including mail being returned and issues with petitions not being processed. The text of those FAQs follows:
What should I do if a document I mailed or sent to the Tax Court was returned to me?
My case was calendared for trial. What does the Tax Court’s closure mean for my pending case?
If my case was on a canceled trial session, when will I have an opportunity to resolve my case with Appeals or Chief Counsel after the government reopens?
Where can I get more information about my Tax Court case?
During the shutdown, does interest continue to accrue on the tax that I am disputing in my pending Tax Court case?
What should I do if I received a bill for the tax liability that is the subject of my Tax Court case?
For more up-to-date coverage from Tax Controversy and Financial Crimes Report, please subscribe by clicking here.