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August 25, 2022

Tax Court Relaxes COVID-19 Protocols

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Courts have been relaxing their COVID-19 protocols over the past several months, and on August 23, 2022, the US Tax Court announced its latest position. In Administrative Order No. 2022-01, the Tax Court detailed new protocols for entry into the Washington, DC, courthouse, as well as in-person proceedings at all the locations in which it holds court.

As of August 29, 2022, court personnel and contractors will no longer be required to show a COVID-19 attestation form, a vaccination card or a negative COVID-19 test to enter the Washington, DC, courthouse. Instead, anyone entering will be required to self-certify whether they have or have been exposed to COVID-19. Additionally, individuals who test positive for COVID-19 within five days of entering the Washington, DC, courthouse are requested to notify the Tax Court.

Trial participants, witnesses and members of the public attending in-person proceedings must complete the COVID-19 self-certification requirement via QR code for entry into a Tax Court proceeding at any location. Additionally, entrants to both the Washington, DC, courthouse and Tax Court in-person proceedings at any location are requested to follow the current guidelines provided in the Court Standards and Protocols to Protect Public Health.

Practice Point: COVID-19's effects on the administration of Tax Court proceedings lingers on more than two years after the outbreak. If you plan to attend a court proceeding in person, we suggest checking the Tax Court's website in advance to ensure that you are in compliance with its procedures before showing up.

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