Keith Fogg, director of the Federal Tax Clinic at Harvard Law School’s Legal Services Center, has made available for download his article “Tax Court Filing Update”, published on the Procedurally Taxing blog. The abstract is as follows:
On December 9, 2021, the Tax Court issued a news release focused on the number of petitions filed in 2021 and the method of filing those petitions. By the end of November, the Court had received 33,000 petitions a significant increase from 2020 when filings were down due to COVID suppressing IRS issuance of notices that would lead to the filing of petitions. The increase in filings coupled with the work restrictions brought on by the pandemic have led to delays in processing petitions which we have reported on previously here and here.
Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.