Virtual Tax Court Hearings Expand in 2025 Disputes
Taxpayers challenging Internal Revenue Service determinations tied to the 2025 filing cycle are increasingly appearing in virtual Tax Court hearings instead of traditional courtroom trials. The United States Tax Court, an Article I federal court within the U.S. court system, has expanded virtual proceedings using videoconferencing platforms such as Zoomgov. The shift reflects broader modernization in the justice system aimed at improving public access and access to justice.
The United States Tax Court hears disputes between taxpayers and the Internal Revenue Service involving proposed additional tax, penalties, or other determinations. Many tax cases begin after the IRS issues a statutory notice of deficiency, allowing taxpayers to challenge the agency’s findings before paying the disputed amount. These tax cases are part of the federal court structure but differ from proceedings handled by bodies such as the U.S. Court of Federal Claims, the Michigan Tax Tribunal, or the Tax Court of Canada.
As disputes tied to the 2025 filing cycle move through the justice system, the court is scheduling more virtual hearings and videoconference proceedings rather than requiring in-person appearances. The court manages court calendars and reduces court backlog by coordinating remote sessions through its case management system and electronic filing tools.
The Tax Court conducts videoconference hearings via Zoomgov, a secure platform used by federal court institutions. Participants receive hearing notices containing a Zoom link and instructions for joining through a web browser or other video conferencing platforms. Courtroom staff and the Part II Courtroom Clerk assist the judge during the proceeding.
During a video conference proceeding, the court conducts hearings electronically while maintaining the same procedures as in a physical courtroom. Hearing notices may reference the court’s email address and the Hearings Calendar webpage so participants can confirm their scheduled session.
The court provides a Virtual and Hybrid Proceeding Guide explaining how hybrid proceedings and video conference hearings operate. This guidance helps tax practitioners and self-represented litigants prepare for a virtual court appearance and present evidence electronically.
Participants submit documents through the court’s online registration portal and electronic filing system. In some proceedings, parties upload electronic Books of Documents to a SharePoint folder or to the File & Serve Xpress system so judges and courtroom staff can review the materials before the hearing.
Virtual proceedings are intended to improve access to justice for taxpayers who live far from designated trial locations. In the past, many taxpayers had to travel long distances, including to Washington, D.C., for hearings.
By allowing participation through video conference hearings and other electronic means, the court allows taxpayers, tax practitioners, and self-represented litigants to appear remotely while maintaining public access. Some proceedings may also allow observation through live streaming.
Preparation for a virtual hearing still requires parties to submit filings through the court’s electronic filing system, which functions as a central case management system for documents and court orders.
These filings form part of the court’s public records. They may later appear in published rulings such as Tax Court decisions, memorandum decisions, and regular decisions reported in sources like the United States Claims Reporter, West's Federal Claims Reporter, and other Federal Tax Research publications.
By William Mc Lee, Editor-in-Chief & Tax Expert—Get Tax Relief Now