As Otis Blackwell wrote, and Elvis Presley sang in 1957, 400 2nd Street, N.W., in colorful downtown Washington (Our Nation’s Capital), D.C., home of the United States Tax Court, is “All Shook Up”, apparently.
The following appeared on the Court’s homepage 8/24/11:
“THE TAX COURT HEADQUARTERS BUILDING IN WASHINGTON, DC, IS CLOSED.
“Employees should not report to work until the building is deemed safe by the structural engineer. Updates will be posted to this Web site as information becomes available.
“eFiling is not affected by the closure of the Tax Court Building, although there may be some delay in processing eFiled documents.
“Hand-delivery to the Courthouse is not available during the period the Tax Court Building is closed. Taxpayers must comply with deadlines established by statute or Court rule or order by timely mailing to the Court or by timely eFiling. Timeliness of mailing is determined by the United States Postal Service’s postmark or the delivery certificate of an approved private express delivery company.”
So, though the governmental servants of tax justice are hors de combat by virtue of the trembling earth, taxpayers and their professionals must still file and serve as if, to quote another old song, “the earth stood still.”
I’ll post more as it becomes available. Meantime, friends, keep those petitions, briefs, motions and cross-motions comin’.
Fortuitously, I’m hors de combat un peu my own self next week, as I’m off to beautiful National Harbor, Maryland on Monday to absorb knowledge at the IRS Nationwide Tax Forum.
Cain’t hardly wait.