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Law360 (June 18, 2020, 8:07 PM EDT) -- The federal government may be able to expand access to the U.S. Tax Court permanently by continuing to use virtual platforms to hold trials beyond those scheduled for this fall because of the pandemic, the IRS' top attorney said Thursday.
By holding more trials virtually, the government may decrease the burden on petitioners who normally must attend in-person activities at courthouses across the country, IRS Chief Counsel Michael Desmond said during a webinar hosted by the New York University Tax Controversy Forum.
The current model of holding trials at courthouses nationwide can "present challenges for working taxpayers who have a two- or three-hour commute to the Tax Court," Desmond said.
The Tax Court has said it will conduct remote proceedings during its fall trial calendar session because of the novel coronavirus pandemic. The public can listen in on the sessions, the court said.
The court previously canceled trial sessions for March and April because of COVID-19, the respiratory disease caused by the novel coronavirus. The court then closed its building in Washington, D.C., but still allowed people to file petitions and other documents to abide by statutory deadlines. Mail sent to the building is being held until the court reopens.
Virtual sessions will be conducted using the video conferencing software Zoomgov, which does not require a personal Zoom account and will not cost anything, the court said. People can attend virtual sessions using a computer or tablet's audio and video feed, or dial in to an audio-only feed over the phone.
A long-term result of using the virtual platform could be that more individuals could use the court in more efficient and convenient ways, Desmond said.
The government may be able to "expand the access to the courthouse for working taxpayers, unrepresented taxpayers and even represented taxpayers," in the future by continuing to use virtual platforms, Desmond said.
While completely ending in-person trial sessions is not the goal, opening access to the judicial system through virtual platforms could be beneficial, Desmond said.
The IRS is testing its technology systems to make sure it's ready to participate in virtual trials, he said.
"We're planning on having some testing sessions with our attorneys and counsel around the country to be sure that we're up to speed," Desmond said.
--Additional reporting by Amy Lee Rosen. Editing by Tim Ruel.
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