Ch J Patrick J. (“Scholar Pat”) Urda is a real judicial activist. He’s got five (count ’em, five) new venues for in-person trials, opens all Tax Court venues to all forms of trials (small claimer and regular alike), and substitutes scheduling calendars for trial calendars.
This all results from a deep-dive into DAWSON’s statistical wealth of what really goes on in USTC.
Read all about it here: https://ustaxcourt.gov/files/documents/A_09082026.pdf
The headline here, of course, is that New Jersey will finally have Tax Court trials. Can Delaware be far behind? Note that the exact location of the oldest established permanent forum for unpaid federal tax cases will, for now, be floating. The court’s directory tells us, “No permanent courtroom. See notice of trial for address.”
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Mr. Kamman, Given availability of remote proceedings, the few cases that actually go to trial, and the wasted motion of requiring pro se petitioners to pick a place of trial at inception, the floating venue is in my opinion a good and overdue idea.
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