Back in December, 2021, I pointed out that Tax Court Administrative Order 2020-02, 5/29/20, which required all documents filed at The Glasshouse on Second Street, NW, to be written in the English language, or to be accompanied by a certified English translation, was superseded by Tax Court Administrative Order 2021-01, 8/27/01, which omitted any such requirement. See my blogpost “No Hablamos Espanol,” 12/3/21.

There is no Tax Court Rule requiring the use of the English language; Rule 143(f) refers to the use of interpreters at trial, but the greatest part of Tax Court cases are disposed of without trial.

The website’s Guidance for Practitioners states: “All proceedings in the Tax Court are in English.” But this is based neither on statute nor Rule.

I am not trying to start a debate (more likely in these times a fistfight) over whether the US of A should adopt a national language by law. But as Tax Court has enough problems, why not make a Rule that documents and proceedings must either be in English, or, if a party requires translation of speech or documents, that party must provide a certified English translation of documents, and court-certified interpreters for oral communications?

It would save Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan the trouble of telling Jose M. Reyes Reyes, Docket No. 4441-24, filed 3/22/24, to “file a proper Amended Petition, written in English only, setting forth (1) clear and concise statements of each and every error that petitioner allege was committed by the Commissioner in the determination of deficiency for 2020, and (2) clear and concise lettered statements of the facts on which petitioner base those assignments of error.” Order, at p. 1.