At 9:00 PM last night, the US Tax Court (Tax Court) issued a press release announcing that it was closing its building. As we previously discussed, the Tax Court previously closed the building to the public but still allowed the hand-delivery of petitions. Now, all taxpayers must mail petitions to the Tax Court (other documents may be electronically filed), which highlights the importance of abiding by the rules for timely mailing to ensure that jurisdictional requirements are met. The full press release from the Tax Court reads as follows:

Effective immediately and until further notice, the United States Tax Court building is closed. Mail will be held for delivery until the Court reopens. Taxpayers may comply with statutory deadlines for filing petitions or notices of appeal by timely mailing a petition or notice of appeal to the Court. Timeliness of mailing of the petition or notice of appeal is determined by the United States Postal Service’s postmark or the delivery certificate of a designated private delivery service.

The eAccess and eFiling systems remain operational. Petitions and other documents may not be hand delivered to the Court.

If you have any questions, please contact the Public Affairs Office at (202) 521-3355.