In Uncategorized on 11/30/2018 at 16:38

Tax Court enters the last decade of the Twentieth Century, and teeters on the edge of the first decade of the Twenty-First, as the electronic petition is in the wings. And if State yanks your passport at Treasury’s behest because you owe big-time, the Glasshouse Gang has new rules to help you get it back.

Here’s the ganze megillah:

Other changes from previous Congressional legislation are here, too. Interest abatement, innocent spousery, the Federal Rules of Evidence (unalloyed with USDCDC’s nonjury variations), and Form 2 Petition are featured.

The new Form 2  has the passport yank added, although the filing fee is still last on the list. Ch J Maurice B (“Mighty Mo”) Foley is still ready from the getgo to toss the impecunious or the dilatory, so watch it.

Lest we all get too het-up about the coming All-Electronic Era, note this (from Tax Court’s non-existent press office): “Before the Court implements electronic filing of petitions and certain other papers, however, the Court will furnish detailed information about those procedures in the Court’s electronic filing guidelines on the Court’s Web site.”

Cain’t hardly wait.

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