No, I’m not talking about FRE 36, nor yet our New York Civil Practice Law and Rules §3123. Or your jurisdiction’s equivalent, if any.

Bowing to Corona, Tax Court has decided to let applicants for the toughest Bar exam going, the non-lawyers’ exam for admission to Tax Court, apply online.

Here’s the skinny: https://ustaxcourt.gov/press/05042020.pdf

So everything filed at The Glasshouse is online except petitions and amendments thereto. As to those latter documents, filing follows the same procedure that Herodotus noted in the Persian Empire 2400 years ago.