In Uncategorized on 09/28/2015 at 13:51

Ch J Michael B. (“Iron Mike”) Thornton wants suggestions, pointers, hints and tips from the Tax Court cognoscenti concerning proposed rule changes.

Here’s the dinkum:

“As part of its ongoing efforts to improve and modernize its rules and procedures, the Court invites practitioners and the interested public to submit for consideration any comments, concerns and proposals regarding the Court’s Rules of Practice and Procedure. The Court would appreciate submissions in writing by November 1, 2015, addressed to Chief Judge Michael B. Thornton, United States Tax Court, 400 Second Street, NW, Washington, DC 20217.”

I’ll offer one I offered several times before. Require that the Request for Place of Trial (TC Form 5) state a substantial nexus between the place requested and one or more of the following: location of taxpayer, location of physical evidence, location of taxpayer’s counsel, location of witnesses or similar matters.”


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