According to Judge Gale, Woody Guthrie had the right idea back in 1941. In any event, all those eager petitioners clutching their sixty-buck-tickets-to-Tax-Court, who got bounced from the Omaha NE trial session back on 3/18/20, and assigned to Judge Gale’s division for case management by order of the Ch J, are now to be run by electricity.

Solely by way of illustration, here’s Connice D. Kelly & Richard Kelly, Docket No. 3935-19, filed 4/30/20, to give you the Talking Omaha song.

“As noted, mail delivery to the Tax Court has been suspended while the Tax Court’s eAccess system, including eService and eFiling, remains fully operational. In these circumstances, it is imperative that petitioners (or intervenors) who are currently filing documents with, and receiving documents from, the Court by paper mail instead register for eAccess in order to continue litigating their case. Accordingly, the Court will direct any petitioner (or any intervenor) in this case who currently receives paper service and/or files in paper form to register for eAccess within 30 days or show cause why such registration is not possible. The Court will also direct any such person to consent to eService and use eFiling in his or her case. Additionally, the Court will direct the parties to file a joint status report as set forth below.” Order, at p. 2. (Footnote omitted).

eAccess is free; IRS already uses it, so this is for petitioners.

And for the technophobes or the internetedly-unconnected, there’s this: “…on or before June 1, 2020, any petitioner (or intervenor) in this case who currently files in paper form and/or receives paper service from the Court by mail shall register for eAccess, by calling (202) 521-xxxx or emailing Admissions@ustaxcourt.gov. Any such person shall also consent to eService and use eFiling in his or her case. If any such person is unable to register for eAccess, consent to eService, and/or use eFiling, he or she shall, on or before June 1, 2020, either telephone the undersigned’s chambers administrator at (202) 521-xxxx and leave a voicemail, or send an email to X@ustaxcourt.gov, providing: (1) his or her name and docket number, (2) his or her telephone number, and (3) the reason(s) he or she is unable to register for eAccess, consent to eService, and/or use eFiling. Petitioners (and intervenors) are advised, however, that no documents can be filed with the Court at the foregoing email address or any other Court email address.” Order, at pp. 2-3 (Names and numbers omitted).

Well, now for the ancient lawyers’ question: what happens if someone doesn’t?

“The failure of a petitioner (or intervenor) to comply with this Order may result in the Court dismissing this case for lack of prosecution and entering a decision in favor of respondent.” Order, at p. 3.

And to wile away your enforced idle hours, guys, all y’all can Zoom (or phone, or smoke signal) to IRS’ counsel and whip up “…a joint report regarding the then-present status of this case, which shall: (1) identify the issues in the case; (2) describe the information the parties have exchanged; and (3) state the progress the parties have made in resolving each of the identified issues.” Order, at p. 3.

And get same on Judge Gale’s screen on or before 6/30/20.