Procedurally Taxing: Ordering Documents from the Tax Court (March 9, 2022)

Keith Fogg has made available for download his article, “Ordering Documents from the Tax Court” published on the Procedurally Taxing blog. The article begins as follows:

I have complained on several occasions about the fact that the Tax Court does not make documents available electronically.  If you want to read my complaints look here and here.  Complaints aside, I thought it might be useful to describe in detail the process of getting documents from the Tax Court for those who are interested but have never done it.  Think of this post as a YouTube video explaining how to do something, only without the video. 
After a hiatus of a year or two, I have been ordering documents regularly the past few weeks looking at documents in cases with dismissal orders and preparing for what may come after the Supreme Court decides Boechler, discussed here and here.  This has allowed me to refresh my skills in ordering documents.  I generally do this in tandem with Carl Smith, who reviews the orders online before I retrieve the documents unavailable online so we can debate what, if anything, to do.  In one case where we found a duplicate filing that neither of the parties nor the court noticed, Carl prepared a motion for the taxpayer to file, and I sent it to her with an explanation of what she might do to set everyone straight.  In another case I spoke with a sophisticated pro se taxpayer who had filed a late petition due to a significant medical issue but who decided paying the tax was easiest.  Mostly, we reaffirm that not many cases qualify for equitable tolling in our view.

To see the full article, click here: “Ordering Documents from the Tax Court”

Posted by Mallory Wentz, Associate Editor, Wealth Strategies Journal.

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