Partial government shutdown impact on U.S. Tax Court - KPMG United States
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IRS addresses partial government shutdown impact on Tax Court cases

Partial government shutdown impact on U.S. Tax Court

The IRS today issued a release addressing implications of the partial government shutdown on operations of the U.S. Tax Court.

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As noted in the IRS release, the Tax Court shut down its operations on December 28, 2018, and the court remains closed until further notice. The IRS release addresses questions or issues including the following:

  • What can a taxpayer do if a document mailed or sent the Tax Court is returned undelivered?
  • What does the Tax Court’s closure mean for cases calendared for trial? 
  • If a case was on a canceled trial session, when will the taxpayer be provided an opportunity to resolve the case with IRS Appeals or IRS Chief Counsel after the government reopens? 
  • During the shutdown, does interest continue to accrue on a disputed tax in a pending Tax Court case?  
  • What are taxpayers to do if they received a bill for the tax liability that is the subject of a Tax Court case? 

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