Tax Court Courtesy Calls.

• Author: Laffie, Lesli S.

The Tax Court has instituted a new procedure of calling litigants when an opinion in their case has been issued. The "courtesy calls" have grown out of practitioner complaints that such opinions have appeared on the Tax Court Website without notifying the litigating parties first.

According to Chief Judge Thomas B. Wells, a Tax Court employee now calls petitioners at about 3:30 pm EST to inform them that the opinion in their case has been placed on the Tax Court Website...