I have never heard Ch J Maurice B (“Mighty Mo”) Foley sing, but I’m sure he’d give a great rendition of the great folksong above-referred-to. It epitomizes His Honor’s view of the United States Tax Court.

This broad view is more particularly bounded and described in Administrative Order 2021-1, 8/27/21.

“The United States Tax Court, headquartered in Washington, D.C., is a Court of nationwide jurisdiction and conducts trial sessions in 74 cities across the country. Petitioners generally select a designated trial session city for their trial location. The Court’s default is to conduct in-person trials.” Administrative Order 2021-1, at p. 1.

The AO does permit Zoomietrials and hearings, and the rules, guidelines, and protocols are set forth therein. Practitioners, read and heed. Note especially the 31-day cutoff before the first day of the trial session where you want to Zoom; that’s calendar call Day One, even if you want to set your trial for a later date and time certain.

But Ch J Mighty Mo’s judicial panel must be prepared. They’ll be “wanderin’ early and wanderin’ late, New York City to the Golden Gate.”