Overview
Law360 quoted Larry Hill in a September 17 article titled "Return To In-Person Tax Court Trials Adds Wrinkles For Attys." The article discusses an administrative order from the Tax Court stating that in the winter 2022 term the court will default to holding in-person trial sessions with an option to request a virtual proceeding. Tax practitioners will have to consider their witnesses, clients, technology, and expenses when deciding whether to conduct an in-person trial or request a virtual proceeding.
Hill says he has a strong preference to return to in-person trials. He says, "It's much more effective to be able to see the judge live [and] see the witnesses live."
The full article can be read at Law360 (subscription required).
