U.S. Tax Court To Impose E-Filing

The United States Tax Court announced on May 6, 2010, that most parties that are represented by legal counsel before the court will be subject to mandatory e-filing.  The new rule will be effective for petitions filed on or after July 1, 2010, and will generally make filing with the court subject to the same rules that other federal courts follow.  There are exceptions.  Petitioners that are not represented by legal counsel, those represented by low-income taxpayer clinics and Bar-sponsored free legal service programs that participate in the court’s calendar calls will not have to the e-file requirements.  There is also a good cause exception and an exception for certain documents.

The Tax Court’s announcement can be read here: Tax Court E-Filing Announcement.pdf