Sec. 14.12.01.04. Where and When to File Papers

48:02 21-010-P/E (REG.-VARIOUS) EMERGENCY ACTION IN EFFECT 12/18/2020-6/11/2021

14.12.01.04

.04 Where and When to File Papers.

A. Filing. Unless otherwise provided by law:

(1) Initial Petitions for Appeal shall be transmitted to and received by the Tax Court by United States mail, personal delivery, or courier delivery.

(2) Any subsequent document may be submitted to or filed with the Clerk by:

(a) United States mail;

(b) Personal or courier delivery;

(c) Facsimile to [phone];

(d) Electronic transmission via email to [e-mail], provided the filings or documents comply with §B(2) of this regulation; or

(e) A secure electronic file transfer platform, as authorized by the Tax Court.

(3) Non-postmarked documents transmitted electronically or by facsimile to the Tax Court after Tax Court business hours are deemed to be filed on the next day on which the Tax Court is open for business.

B. Electronic Mail and File Transfer.

(1) Documents that may be submitted electronically include but are not limited to requests for continuances, exhibits, responsive pleadings, motions and briefs, or memoranda.

(2) Electronically transmitted documents (email) that contain confidential information shall be redacted and encrypted when transmitted. If a party is unable to meet these requirements, the documents shall be redacted and submitted by another method listed in §A(2) of this regulation.

C. Confidential Information.

(1) If a filer submits a document that contains confidential information or is a confidential record by law, the filer shall:

(a) Include in the caption in all caps “CONTAINS CONFIDENTIAL INFORMATION”; and

(b) Attach a notice in the form of a coversheet to any exhibit stating that the attached document is a confidential record or contains confidential information and identifying the grounds for the assertion of confidentiality.

(2) If, by the nature of the action or the need for identification of the taxpayer or account, it is necessary to include a Social Security number, taxpayer identification number, or the numeric or alphanumeric characters of a financial or medical account identifier in a filing, the filer shall:

(a) Include only the last four digits of the Social Security number or taxpayer identification number and redact the remaining digits; and

(b) Include only the last four characters of the financial or medical account information, unless that identifier consists of fewer than eight characters, in which event all characters shall be redacted.