On April 24, 2020, the Internal Revenue Service (IRS) issued an internal memo advising its employees that it would be recalling those employees involved in “mission critical” operations. This internal memo represents the most significant update to the IRS’s “People First Initiative,” a program intended to respond to the challenges of COVID-19 by providing a [...]
Federal and state courts continue to evolve as technology evolves. The United States Tax Court is no exception. The United States Tax Court is now using an e-filing system for filing and serving documents rather than requiring petitioners to file and serve documents in paper form. Filing. In general, United States Tax Court Rules of [...]