Tax professionals and taxpayers with pending U.S. Tax Court cases should be aware of the following:
- Mail or packages sent to the Tax Court during the shutdown may have been returned as undeliverable. If so, resend the filing with a copy of the proof of original mailing (i.e., a copy of the returned envelope) and retain the original as proof of mailing.
- Petitions to the Tax Court were not processed, so the IRS may prematurely assess liabilities and send automated notices demanding payment.
- As always, taxpayers have the option to make payments to slow the accrual of interest since interest has continued to accrue during the shutdown.