Tax Court Updates Remote Proceeding Subpoena Guidance

The U.S. Tax Court released guidance for litigants issuing subpoenas for witnesses to appear at trial or for document production, saying judges can hold calls or video conferences to discuss a third party's responsiveness to a subpoena.

Litigants are required to list hearing dates and virtual proceeding information when issuing subpoenas, Chief Judge Maurice B. Foley said in new guidance Thursday.

The Tax Court has held virtual trials as a response to the novel coronavirus pandemic.

--Editing by Neil Cohen.

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